https://www.taxtmi.com/notifications?id=145086 Amendments modify registration, refund, payment and reporting rules under the Andhra Pradesh GST framework: suspension of registration for contraventions under section 29(2)(b)/(c) is deemed revoked on furnishing pending returns; a procedure is prescribed to re-credit amounts of erroneous refunds to the electronic credit ledger via FORM GST PMT-03A when such refunds are deposited through FORM GST DRC-03; additional payment modes (UPI, IMPS) and intra-PAN cash-ledger transfers are permitted subject to no unpaid liabilities; a new sub-rule sets out calculation of interest on delayed tax and on wrongly availed input tax credit; and multiple return and payment forms are amended to add reporting rows and instructions including export and electricity-export specific documentation. en-us Mon, 25 Jul 2022 00:00:00 +0530 Sat, 07 Mar 2026 14:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145086 Amendments modify registration, refund, payment and reporting rules under the Andhra Pradesh GST framework: suspension of registration for contraventions under section 29(2)(b)/(c) is deemed revoked on furnishing pending returns; a procedure is prescribed to re-credit amounts of erroneous refunds to the electronic credit ledger via FORM GST PMT-03A when such refunds are deposited through FORM GST DRC-03; additional payment modes (UPI, IMPS) and intra-PAN cash-ledger transfers are permitted subject to no unpaid liabilities; a new sub-rule sets out calculation of interest on delayed tax and on wrongly availed input tax credit; and multiple return and payment forms are amended to add reporting rows and instructions including export and electricity-export specific documentation. Notifications GST - States Mon, 25 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145086