PART I EXTRAORDINARY

REVENUE DEPARTMENT

(COMMERCIAL TAXES-II)

WAIVER OF LATE FEE ON FAILURE TO FURNISH GSTR 3B BY DUE DATE

FOR THE MONTHS FROM OCTOBER, 2017 FOR THOSE WHO HAVE

FILED GST TRAN-1 ON OR BEFORE 10^TH MAY, 2018.

[G.O.Ms.No.290, Revenue (Commercial Taxes-II), 5^th June, 2018.]

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,

on the recommendation of the Goods and Services Tax Council, hereby waives

the late fee payable under Section 47 of the said Act for failure to furnish the

return in FORM GSTR-3B by the due date for each of the months from October,

2017 to April, 2018, for the class of registered persons whose declarations in

FORM GST TRAN-1 was submitted but not filed on the common portal on or

before the 27^th day of December, 2017.

Provided that such registered persons have filed the declaration in FORM

GST TRAN-1 on or before the 10^th day of May, 2018 and the return in FORM

GSTR-3B for each of such months, on or before the 31^st day of May, 2018.

MANMOHAN SINGH,

Special Chief Secretary to Government (FAC).

Published and Uploaded by the Commissioner of Printing, Government of Andhra Pradesh at

Government Regional Press, Vijayawada, wwwapegazette.cgg.gov.in

Registered No. HSE-49/2016

No.456

AMARAVATI, WEDNESDAY, JUNE 6, 2018

G.250

NOTIFICATIONS BY GOVERNMENT

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