GST rule amendments update corporate guarantee valuation, cancellation forms, practitioner enrolment, and TCS return reporting. The Andhra Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2023 amend the Andhra Pradesh Goods and Services Tax Rules, 2017 with effect from publication in the Official Gazette. The amendment introduces a deemed valuation rule for corporate guarantee services supplied to related persons, changes the wording of rule 142 from 'order' to 'intimation,' and revises rule 159 to limit the duration of the relevant order. It also updates registration and return forms, including FORM GST REG-01, FORM GST REG-08, FORM GSTR-8, FORM GST PCT-01, and FORM GST DRC-22.