PROVIDING CONDITIONAL WAIVER OF LATE FEES FOR THE PERIOD FROM JULY, 2017 TO JULY, 2020

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..... O 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 the said Act, the Government of Andhra Pradesh, on the recommendations of the Goods and .....

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..... h is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount 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 da .....

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