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    <title>Andhra Pradesh Goods and Services Tax (Second Amendment) Rules, 2023</title>
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    <description>The amendments to the Andhra Pradesh GST Rules, 2017 tighten registration, return, refund, appeal, recovery, and e-way bill procedures. They require bank-account details within a shorter post-registration period, provide for suspension of registration for significant mismatches or non-compliance, extend the time for cancellation revocation applications, and update physical verification requirements. The rules also introduce an input tax credit mismatch intimation mechanism in FORM GST DRC-01C, an electronic recovery intimation in FORM GST DRC-01D, consent-based information sharing, and special provisions for intra-State movement of specified valuable goods.</description>
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