PROVIDING RELIEF BY WAIVER OF LATE FEE BY DELAY IN FURNISHING OUTWARD STATEMENT IN FORM GSTR-I FOR TAX PERIODS FOR MONTHS FROM MARCH, 2020 TO JUNE, 2020 FOR MONTHLY FILERS AND FOR QUARTERS FROM JANUARY, 2020 TO JUNE, 2020 FOR QUARTERLY FILERS. - G.O.Ms.No.288 - Andhra Pradesh SGST

REVENUE DEPARTMENT (COMMERCIAL TAXES-II) THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017 - PROVIDING RELIEF BY WAIVER OF LATE FEE BY DELAY IN FURNISHING OUTWARD STATEMENT IN FORM GSTR-I FOR TAX PERIODS FOR MONTHS FROM MARCH, 2020 TO JUNE, 2020 FOR MONTHLY FILERS AND FOR QUARTERS FROM JANUARY, 2020 TO JUNE, 2020 FOR QUARTERLY FILERS. [ G.O.Ms.No.288, Revenue (Commercial Taxes-II), 29th September, 2020 .] NOTIFICATION In exercise of the powers conferred by section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendment to the notification issued in the G.O.Ms.No.83, Revenue(Commercial Taxes - II) Department dated 16.2.2018, namely :- AMENDMENT In the said notification, for the fourth proviso, the following proviso shall be substituted, namely: - Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:- Table Sl. No. (1) Month/ Quarter (2) Dates (3) 1. March, 2020 10th day of July, 2020 2. April, 2020 24th day of July, 2020 3. May, 2020 28th day of July, 2020 4. June, 2020 05th day of August, 2020 5. January to March, 2020 17th day of July, 2020 6. April to June, 2020 03rd day of August, 2020. . Dr. RAJAT BHARGAVA, Special Chief Secretary to Government.