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    <description>Amendment to the Andhra Pradesh Goods and Services Tax Rules, 2022 modifies FORM GST REG-01 by replacing placeholder fields with particulars relating to the nature of possession of the principal place of business, the electricity board or unit, and the CA number or electricity consumer number. It also adds a state-specific document requirement, namely a copy of the electricity bill, as proof of the principal place of business, with effect from 1 January 2026.</description>
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