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PROVIDING ONE TIME AMNESTY BY LOWERING /WAIVING OF LATE FEES FOR NON FURNISHING OF FORM GSTR-3B FROM JULY, 2017 TO JANUARY, 2020 AND ALSO PROVIDING RELIEF BY CONDITIONAL WAIVER OF LATE FEE FOR DELAY IN FURNISHING RETURNS IN FORM GSTR - 3B FOR TAX PERIODS OF FEBRUARY, 2020 TO JULY, 2020. - G.O.Ms.No.287 - Andhra Pradesh SGST

Extract

..... d by section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments to the notification issued in the G.O. Ms. No. 82, Revenue (Commercial Taxes - II) Department dated 30.01.2019 namely:- AMENDMENT In the said notification,- (i) in the third proviso, .....

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PROVIDING ONE TIME AMNESTY BY LOWERING /WAIVING OF LATE FEES FOR NON FURNISHING OF FORM GSTR-3B FROM JULY, 2017 TO JANUARY, 2020 AND ALSO PROVIDING RELIEF BY CONDITIONAL WAIVER OF LATE FEE FOR DELAY IN FURNISHING RETURNS IN FORM GSTR - 3B FOR TAX PERIODS OF FEBRUARY, 2020 TO JULY, 2020. - G.O.Ms.No.287 - Andhra Pradesh SGST

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..... furnished on or before the 6th day of July, 2020 May, 2020 If return in FORM GSTR-3B is furnished on or before the 12th day of September, 2020 June, 2020 If return in FORM GSTR-3B is furnished on or before the 23rd day of September, 2020 July, 2020 If return in FORM GSTR-3B is furnished on or before the 27th day of September, 2020 (ii) after the third proviso, the following provisos shall be inserted, namely: - “Provided also that the total amount of late fee payable for a tax period, unde .....

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PROVIDING ONE TIME AMNESTY BY LOWERING /WAIVING OF LATE FEES FOR NON FURNISHING OF FORM GSTR-3B FROM JULY, 2017 TO JANUARY, 2020 AND ALSO PROVIDING RELIEF BY CONDITIONAL WAIVER OF LATE FEE FOR DELAY IN FURNISHING RETURNS IN FORM GSTR - 3B FOR TAX PERIODS OF FEBRUARY, 2020 TO JULY, 2020. - G.O.Ms.No.287 - Andhra Pradesh SGST

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