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Notification of class of persons under proviso to section 39(1) - G.O.MS.No. 22 - Andhra Pradesh SGST

Extract

..... nt of Revenue, Notification No 84/2020 - Central Tax, dt 10-11-2020. 3) From the Chief Commissioner of State Tax, A.P., Vijayawada, Letter No.CCW/GST/74/2015, Dt:23-12-2020. ORDER: The following notification will be published in an Extra-ordinary issue of the Andhra Pradesh Gazette, Dated: 05-02-2021. NOTIFICATION In exercise of the powers conferred by proviso to sub-section (1) of section 39 read with proviso to sub-section (7) of section 39 of the Andhra Pradesh Goods and Services Tax Act, 201 .....

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Notification of class of persons under proviso to section 39(1) - G.O.MS.No. 22 - Andhra Pradesh SGST

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..... rnished: (ii) where such option has been exercised once, they shall continue to furnish the return as per the selected option for future tax periods, unless they revise the same. (2) A registered person whose aggregate turnover crosses five Crore rupees during a quarter in a financial year shall not be eligible for furnishing of return on quarterly basis from the first month of the succeeding quarter. (3) For the registered person falling in the class specified in column (2) of the Table below, .....

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Notification of class of persons under proviso to section 39(1) - G.O.MS.No. 22 - Andhra Pradesh SGST

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