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    <title>Andhra Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2020</title>
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    <description>The Sixth Amendment substitutes provisos to rule 26(1) to allow registered persons that are companies under the Companies Act, 2013 to furnish the section 39 return in FORM GSTR-3B and the section 37 outward-supplies details in FORM GSTR-1 verified through electronic verification code (EVC) during the respective relief filing periods; the amendment is made under section 164 and is given retrospective commencement as stated in the notification.</description>
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      <description>The Sixth Amendment substitutes provisos to rule 26(1) to allow registered persons that are companies under the Companies Act, 2013 to furnish the section 39 return in FORM GSTR-3B and the section 37 outward-supplies details in FORM GSTR-1 verified through electronic verification code (EVC) during the respective relief filing periods; the amendment is made under section 164 and is given retrospective commencement as stated in the notification.</description>
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