AMENDMENT TO NOTIFICATION ISSUED IN THE G.O.MS.NO.82, REVENUE (CT-II) DEPARTMENT, DATED: 31-01-2019 IN ORDER TO PROVIDE WAIVER OF LATE FEES FOR SPECIFIED TAXPAYERS AND SPECIFIED TAX PERIODS - G.O.Ms.No.183 - Andhra Pradesh SGST

REVENUE DEPARTMENT (COMMERCIAL TAXES-II) THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017 - AMENDMENT TO NOTIFICATION ISSUED IN THE G.O.MS.NO.82, REVENUE (CT-II) DEPARTMENT, DATED: 31-01-2019 IN ORDER TO PROVIDE WAIVER OF LATE FEES FOR SPECIFIED TAXPAYERS AND SPECIFIED TAX PERIODS. [G.O.Ms.No.183, Revenue (Commercial Taxes-II), 20th July, 2021.] 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 of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendment to the notification issued in the GO.Ms.No.82, Revenue (Commercial Taxes-II) Department, dated 31.01.2019 as subsequently amended. This notification shall be deemed to have come into force with effect from 20th day of April, 2021. AMENDMENT In the said notification, after the seventh proviso, the following proviso shall be inserted, namely:- Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the said Table, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:- Table S. No. Class of registered persons Tax period Period for which late fee Waived (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year March, 2021, and April, 2021 Fifteen days from the due date of furnishing return 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 March, 2021 and April, 2021 Thirty days from the due date of furnishing return 3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 January-March, 2021 Thirty days from the due date of furnishing return. Dr. RAJAT BHARGAVA, Special Chief Secretary to Government