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PROVIDING CONDITIONAL WAIVER OF LATE FEES FOR THE PERIOD FROM JULY, 2017 TO JULY, 2020 - G.O.Ms.No.324 - Andhra Pradesh SGST

Extract

..... REVENUE DEPARTMENT (COMMERCIAL TAXES-II) THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 (ACT NO. 16 OF 2020) - PROVIDING CONDITIONAL WAIVER OF LATE FEES FOR THE PERIOD FROM JULY, 2017 TO JULY, 2020. [G.O.Ms.No.324, Revenue (Commercial Taxes-II), 10th November, 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) (hereafter in this notification referred to as the said Act), read with section 148 of .....

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PROVIDING CONDITIONAL WAIVER OF LATE FEES FOR THE PERIOD FROM JULY, 2017 TO JULY, 2020 - G.O.Ms.No.324 - Andhra Pradesh SGST

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..... t of State tax payable in the said return is nil: Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of two hundred and fifty rupees and shall stand f .....

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PROVIDING CONDITIONAL WAIVER OF LATE FEES FOR THE PERIOD FROM JULY, 2017 TO JULY, 2020 - G.O.Ms.No.324 - Andhra Pradesh SGST

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