PART I EXTRAORDINARY

REVENUE DEPARTMENT

(COMMERCIAL TAXES-II)

WAIVER OF A PORTION OF THE LATE FEE PAYABLE UNDER SECTION 47 OF

THE APGST ACT, 2017 FOR FAILURE TO FILE THE RETURN IN FORM

GSTR-1 WITHIN THE DUE DATE.

[G.O.Ms.No.81, Revenue (Commercial Taxes-II), 31^st January, 2019.]

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,

on the recommendations of the Goods and Services Tax Council, hereby

makes the following amendment to the notification issued in GO Ms No.83

Revenue (CT-II) Dated : 16.02.2018, namely:-

AMENDMENT

In the said notification, after the proviso, the following proviso shall be

inserted, namely:-

“Provided further that the amount of late fee payable under Section 47

of the said Act shall stand waived for the registered persons who failed to

furnish the details of outward supplies in FORM GSTR-1 for the months/quarters

from July, 2017 to September, 2018 by the due date but furnishes the said

details in FORM GSTR-1 between the period from 22^ndDecember, 2018 to 31^st

March, 2019.”.

Dr. D. SAMBASIVA RAO,

Special Chief Secretary to Government.

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

Government Regional Press, Vijayawada, www.apegazette.cgg.gov.in

Registered No. HSE-49/2016

No.81

AMARAVATI, SATURDAY, FEBRUARY 2, 2019

G.1152

NOTIFICATIONS BY GOVERNMENT

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