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    <title>Andhara Pradesh Goods and Service Tax (Fifteenth Amendment) Rules, 2018</title>
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    <description>Rules extend a compliance period from ninety to one hundred and eighty days; revise composition levy entries to reference turnover in the State; insert rule 31A prescribing lottery, betting and horse-racing valuation (100/112 or 100/128 of ticket face value or notified price; actionable claims at 100%); add Input Service Distributor invoice and credit-transfer requirements; and comprehensively expand the e-way bill framework (pre-movement electronic furnishing in FORM GST EWB-01, PART B updates, consolidated EWB-02, validity tied to distance, cancellation and exclusions), together with related form substitutions and refund clarifications.</description>
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