Andhra Pradesh Goods and Services Tax (Second Amendment) Rules, 2025

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....mmercial Taxes), 16th June, 2025.] NOTIFICATION In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, here by makes the following rules further to amend the Andhra Pradesh Goods and Services Tax Rules, 2017, namely: - AMENDMENT ....

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....a demand of tax, partially for the period mentioned in the said sub-section and partially for a period other than mentioned in the said sub-section.". b. in rule 164, in sub-rule 7, after the first proviso, the following proviso shall be inserted, namely: - "Provided further that where the notice or statement or order mentioned in sub-section (1) of Section 128 A of the Act includes demand of t....