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    <title>Andhra Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2020</title>
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    <description>Registered persons (except specified classes) must furnish outward supplies electronically in FORM GSTR-1 or, for quarterly filers, use the Invoice Furnishing Facility (IFF) for the first two months of a quarter up to fifty lakh rupees per month; IFF entries are excluded from the quarterly GSTR-1. Supplier-filed outward details will be auto-populated to recipients in PART A of FORM GSTR-2A and a monthly auto-drafted FORM GSTR-2B. Most taxpayers must file FORM GSTR-3B electronically; eligible persons may opt for quarterly returns under conditions, while taxpayers exceeding five crore turnover must file monthly and quarterly filers must deposit tax for the first two months via FORM GST PMT-06.</description>
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      <description>Registered persons (except specified classes) must furnish outward supplies electronically in FORM GSTR-1 or, for quarterly filers, use the Invoice Furnishing Facility (IFF) for the first two months of a quarter up to fifty lakh rupees per month; IFF entries are excluded from the quarterly GSTR-1. Supplier-filed outward details will be auto-populated to recipients in PART A of FORM GSTR-2A and a monthly auto-drafted FORM GSTR-2B. Most taxpayers must file FORM GSTR-3B electronically; eligible persons may opt for quarterly returns under conditions, while taxpayers exceeding five crore turnover must file monthly and quarterly filers must deposit tax for the first two months via FORM GST PMT-06.</description>
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