PART I EXTRAORDINARY
No.83 AMARAVATI, SATURDAY, FEBRUARY 2, 2019 G.1154 NOTIFICATIONS BY GOVERNMENT
--x--
REVENUE DEPARTMENT
(COMMERCIAL TAXES-II)
WAIVER OF A PORTION OF THE LATE FEE PAYABLE UNDER SECTION 47 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 FOR FAILURE TO FILE THE RETURN IN FORM GSTR-4 WITHIN THE DUE DATE.
[G.O.Ms.No.83, Revenue (Commercial Taxes-II), 31st 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 in the notification issued vide G.O.Ms No.33 Revenue (CT-II) Dated : 24.01.2018, namely :-
AMENDMENT
In the said notification, after the first proviso, the following proviso shall be inserted, namely :-
"Provided further 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-4 for the quarters from July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22 nd December, 2018 to 31st March, 2019."
Dr. D. SAMBASIVA RAO,
Special Chief Secretary to Government.