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    <title>Andhra Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2019</title>
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    <description>The rules introduce a mandatory requirement for newly registered persons to furnish bank account details on the common portal within a prescribed period after assignment of GSTIN, add non-compliance as a violation, and standardise optional bank-account fields across registration documents. They also exclude Kerala Flood Cess from value of supply determination, enable QR code specification on invoices by notification, substitute &quot;payment advice&quot; with &quot;payment order&quot; in refund disbursement, create a mechanism to transfer amounts across electronic cash ledger heads via FORM GST PMT-09, and establish a targeted refund process for airport retail outlets selling to outgoing international tourists.</description>
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