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Waiver of a portion of the late fee payable under section 47 of the Andhra Pradesh Goods and Services Tax Act, 2017 for failure to file the return in FORM GSTR-4 within the due date.

GST - States - G.O.Ms.No.033 - Dated:- 24-1-2018 - REVENUE DEPARTMENT (Commercial Taxes-II) [G.O.Ms.No.033, Revenue (Commercial Taxes-II), 24th January, 2018.] NOTIFICATION In exercise of the powers conferred by Section 128 of the Andhra Pradesh Good .....

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of the said Act, by any registered person for failure to furnish the return in FORM GSTR-4 by the due date, which is in excess of an amount of twenty five rupees for every day during which such failure continues: Provided that where the total amount .....

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