Notification/Circular No.: G.O. Ms. No. 580, Revenue (Excise-II) dated on Sep 11 2026
Applicable Act/Rule: Andhra Pradesh Excise Act, 1968; Andhra Pradesh Prohibition Act, 1995; Andhra Pradesh Foreign Liquor Act, 1993; Andhra Pradesh Excise (Grant of Licence of Selling by Shop and Conditions of Licence) Rules, 2024
Applicable Section/Rule: Rules 2, 11, 14, 15, 18, 19, 19-A, 22, 24, 24-A, 38, 40-A and 46
The Government of Andhra Pradesh amended the Andhra Pradesh Excise (Grant of Licence of Selling by Shop and Conditions of Licence) Rules, 2024, through a notification dated September 11, 2026.
The amendments introduce provisions for bank guarantees, renewal retail excise tax and online, hybrid and offline licence applications. They revise shop selection procedures, licence renewal, tax instalments and late-payment penalties. New mandatory licence conditions address maximum retail price (MRP), non-duty-paid liquor, adulteration, e-inventory, CCTV monitoring, digital traceability, consumer grievance facilities and recycling of used liquor bottles. The amendments also prescribe renewal forms and undertakings, revise permit-room tax rates and instalment schedules, and require a counterpart agreement for licence renewal.
“(bb) Bank Guarantee: Bank Guarantee means the Bank Guarantee in Form A-5 and includes e-bank Guarantee.”
“(uu) Renewal Retail Excise Tax means the Retail Excise Tax payable towards renewal of Shop licence issued in form A4 as notified by the Government from time to time.”
“The Licensee shall maintain the e-Inventory of IMFL and FL in such manner and subject to such procedures, standards and audit mechanisms, with deviation permitted only towards transportation and handling losses, as may be prescribed by the Department from time to time.”
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