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    <title>Andhra Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2021.</title>
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    <description>Amendments to the Andhra Pradesh GST Rules refine revocation of cancellation timelines by permitting Commissionerial extensions; exclude the period between filing a refund claim and communication of deficiencies from the two year refund limitation when deficiencies are rectified; allow applicants to withdraw refund applications prior to any refund sanction with automatic re credit of debited electronic ledgers; and reconfigure FORM GST RFD 07 to separate withholding (Part A) and release (Part B) orders, while introducing FORM GST RFD 01W for withdrawal of refund applications.</description>
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