PROVIDING OF RELIEF BY CONDITIONAL LOWERING OF INTEREST RATE FOR TAX PERIODS OF FEBRUARY, 2020 TO APRIL, 2020.

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..... PRIL, 2020. [G.O.Ms.No.123, Revenue (Commercial Taxes-II), 30th April, 2020.] NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 50 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 of Andhra Pradesh, on the recommen .....

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..... ding to the condition mentioned in the corresponding entry in column (5) of the said Table, namely:- Table Serial Number Class of registered persons Rate of interest Tax period Condition (1) (2) (3) (4) .....

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..... April, 2020 If return in FORM GSTR-3B is furnished on or before the 30th day of June, 2020 3. Taxpayers having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year Nil February, 2020 If return in FOR .....

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