PART I EXTRAORDINARY

REVENUE DEPARTMENT

(COMMERCIAL TAXES-II)

WAIVER OF LATE FEE ON LATE FILING OF GSTR 3B FROM JULY, 2017

ONWARDS.

[G.O.Ms.No.82, 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) (hereafter

in this notification referred to as the said Act), the Government, on the

recommendations of the Goods and Services Tax Council , and in supersession

of the notification issued vide G.O. Ms No.456 Revenue (CT-II) Dated : 16.10.2017,

notification issued vide G.O.Ms No.560 Revenue (CT-II) Dt.24.11.2017 and

notification issued vide G.O.Ms No.565 Revenue (CT-II) Dt.24.11.2017, except

as respects things done or omitted to be done before such supersession,

hereby waives the amount of late fee payable by any registered person for

failure to furnish the return in FORM GSTR-3B for the month of July, 2017

onwards by the due date under Section 47 of the said Act, which is in excess

of an amount of twenty-five rupees for every day during which such failure

continues:

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Registered No. HSE-49/2016

No.82

AMARAVATI, SATURDAY, FEBRUARY 2, 2019

G.1153

NOTIFICATIONS BY GOVERNMENT

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Provided that where the total amount of State tax payable in the said

return is nil, the amount of late fee payable by such registered person for

failure to furnish the said return for the month of July, 2017 onwards by the

due date under Section 47 of the said Act shall stand waived to the extent which

is in excess of an amount of ten rupees for every day during which such failure

continues:

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 return in FORM GSTR-3B for the months of July, 2017 to September, 2018

by the due date but furnishes the said return between the period from 22 ^nd

December, 2018 to 31^st March, 2019.

Dr. D. SAMBASIVA RAO,

Special Chief Secretary to Government.

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ANDHRA PRADESH GAZETTE EXTRAORDINARY

[Part-I

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

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

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