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    <title>The Andhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2017.</title>
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    <description>The amendment extends the timeline in rule 3(4) to ninety days; permits UIN issuance after Ministry of External Affairs recommendation under rule 17; mandates electronic declaration of eligibility for input tax credit in FORM GST ITC-01 within thirty days under rule 40(b) subject to Chief Commissioner extensions; validates FORM GST PMT-06 challans for fifteen days and allows certain non-resident suppliers to use the Board&#039;s Electronic Accounting System and SWIFT for deposits when notified; requires appointment of officers not below Joint Commissioner to the Authority for Advance Ruling and substitutes FORM GST REG-13 with expanded fields and instructions for UIN applicants.</description>
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      <description>The amendment extends the timeline in rule 3(4) to ninety days; permits UIN issuance after Ministry of External Affairs recommendation under rule 17; mandates electronic declaration of eligibility for input tax credit in FORM GST ITC-01 within thirty days under rule 40(b) subject to Chief Commissioner extensions; validates FORM GST PMT-06 challans for fifteen days and allows certain non-resident suppliers to use the Board&#039;s Electronic Accounting System and SWIFT for deposits when notified; requires appointment of officers not below Joint Commissioner to the Authority for Advance Ruling and substitutes FORM GST REG-13 with expanded fields and instructions for UIN applicants.</description>
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