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    <description>The Andhra Pradesh Goods and Services Tax (Third Amendment) Rules, 2022 amend FORM GSTR 9 by substituting references to the April-September 2022 reporting period with April-October 2022 and stipulating that returns for that period must be filed by the specified November cutoff; the amendment is made on the Goods and Services Tax Council&#039;s recommendation and takes effect from the stated commencement date.</description>
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