PART I EXTRAORDINARY

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), 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 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 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.83

AMARAVATI, SATURDAY, FEBRUARY 2, 2019

G.1154

NOTIFICATIONS BY GOVERNMENT

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