PART I EXTRAORDINARY

REVENUE DEPARTMENT

(COMMERCIAL TAXES-II)

THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT 2017 (ACT No. 16 of

2017) - FILLING OF ANNUAL RETURN UNDER SECTION 44 (1) OF APGST ACT

FOR THE FINANCIAL YEARS 2017-18 AND 2018-19 - OPTION FOR SMALL

TAXPAYERS WHOSE AGGREGATE TURNOVER IS LESS THAN Rs. 2 CRORES

AND WHO HAVE NOT FILED THE SAID RETURN BEFORE THE DUE DATE.

[G.O.Ms.No.469, Revenue (Commercial Taxes-II), 21^st November, 2019.]

NOTIFICATION

In exercise of the powers conferred by section 148 of the Andhra Pradesh

Goods and Services Tax Act, 2017 (Act No. 16 of 2017) (hereinafter referred to

as the said Act), the Government, on the recommendations of the Goods and Services

Tax Council, hereby notifies those registered persons whose aggregate turnover

in a financial year does not exceed two crore rupees and who have not furnished

the annual return under sub-section (1) of section 44 of the said Act read with

sub-rule (1) of rule 80 of the Andhra Pradesh Goods and Services Tax Rules, 2017

(hereinafter referred to as the said rules) before the due date, as the class

of registered persons who shall, in respect of financial years 2017-18 and

2018-19, follow the special procedure such that the said persons shall have

the option to furnish the annual return under sub-section (1) of section 44 of the

said Act read with sub-rule (1) of rule 80 of the said rules :

Provided that the said return shall be deemed to be furnished on the due

date if it has not been furnished before the due date.

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.802

AMARAVATI, FRIDAY, NOVEMBER 22, 2019

G.700

NOTIFICATIONS BY GOVERNMENT

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