GST amendment rules clarify tax payment, refund limits, and appeal withdrawal procedure for mixed-demand cases under section 128A. Andhra Pradesh Goods and Services Tax (Second Amendment) Rules, 2025 amend rule 164 of the Andhra Pradesh Goods and Services Tax Rules, 2017. The amendment requires payment of the full tax for the period covered by section 128A, clarifies that no refund is available before commencement of the amendment rules in mixed-demand cases, and provides that an applicant must intimate the appellate authority or Appellate Tribunal if the appeal is not being pursued for the covered period. The appeal is then deemed withdrawn to that extent for section 128A(3).