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of <h1>Andhra Pradesh Amends GST Rules: New Valuation for Online Gaming, Casino Supplies; Updates Registration, Reporting Requirements.</h1> The Andhra Pradesh Government issued the Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2023, amending the APGST Rules, 2017. Effective from October 1, 2023, these amendments include changes to registration requirements, particularly excluding certain categories such as non-resident taxable persons and those involved in online gaming or information services from outside India. New rules, 31B and 31C, specify the valuation of supplies in online gaming and casinos. Amendments also address the submission of returns for online services and gaming, including updates to FORM GSTR-5A for detailed reporting of these activities.
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