Section 5 in Andhra Pradesh Goods and Services Tax (Second Amendment) Rules , 2022
5. In rule 38 of the said rules,
a. in clause (a), in sub-clause (ii), the word, letters and figure, " in FORM GSTR 2 " shall be omitted ;b . in clause (c), for the words, letters and figure, " and shall be furnished in FORM G STR-2 " , the words, letters and figure, " and the balance amount of input tax credit shall be reversed in FORM GSTR-3B " shall be substituted ;c. clause (d) shall be omitted ;
