PART I EXTRAORDINARY

REVENUE DEPARTMENT

(COMMERCIAL TAXES-II)

THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 - WAIVER

OF PENALTY PAYABLE FOR NONCOMPLIANCE OF THE PROVISIONS

OF

NOTIFICATION

ISSUED

IN

THE

G.O.MS.NO.142,

REVENUE

(COMMERCIAL TAXES-II) DEPARTMENT, DATED: 15-5-2020.

[G.O.Ms.No.32, Revenue (Commercial Taxes-II),15^thFebruary, 2021.]

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 of Andhra Pradesh, on the

recommendations of the Goods and Services Tax Council, hereby waives the amount

of penalty payable by any registered person under section 125 of the said Act for

non- compliance of the provisions of notification issued in the G.O.Ms.No.142,

Revenue (Commercial Taxes - II) Department, Dated: 15-05-2020, between the

period from the 1^st day of December, 2020 to the 31st day of March, 2021,

subject to the condition that the said person complies with the provisions of the

said notification from the 1^st day of April, 2021.

Dr. RAJAT BHARGAVA,

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.82

AMARAVATI, TUESDAY, FEBRUARY 16, 2021

G.720

NOTIFICATIONS BY GOVERNMENT

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