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    <title>Andhra Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2022</title>
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    <description>Amends the Andhra Pradesh Goods and Services Tax Rules, 2017 to revise registration procedures, Aadhaar authentication, credit reversal, outward supply mismatch intimation, refund documentation, appeal filing and withdrawal, and e-commerce reporting requirements. The changes introduce biometric-based Aadhaar authentication and document verification for specified registration applicants, extend physical verification provisions, and update cancellation forms. They also add mechanisms for reversal and re-availment of input tax credit, recovery of differential tax liabilities, revised invoice particulars for certain taxable services, expanded refund requirements for unregistered persons, and substantial restructuring of FORM GSTR-1 and related forms and tables.</description>
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