Section 12 in Andhra Pradesh Goods and Services Tax (Second Amendment) Rules , 2022
12. In rule 89, of the said rules, in sub-rule (1), -
a. after the words " claiming refund of ", the words , brackets and figures " any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 or " shall be inserted ;b. the first proviso shall be omitted ;c. in the second proviso, for the words " Provided further that ", the words " Provided that Ishall be substituted ;d. in the third proviso, for the words " Provided also that ", the words " Provided further th at " shall be substituted;
