Simplified GST Rules Expand Temporary Registration Options for Unregistered Taxpayers Under Rule 8

The Andhra Pradesh Goods and Services Tax (Amendment) Rules, 2025 introduces modifications to the existing GST rules. Key changes include establishing a mechanism for granting temporary identification numbers to persons required to make payments under the Act but not liable for registration. The amendment updates registration procedures, allows composition taxpayers to submit intimations, and provides a new standardized form for temporary registration and identification.

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