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 of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendment to the notification issued in the GO.Ms.No.82, Revenue(Commercial Taxes-II) Department, dated 31.01.2019 as subsequently amended.
2. This notification shall be deemed to have come into force with effect from 20th day of April, 2021.
AMENDMENT
In the said notification, after the seventh proviso, the following proviso shall be inserted, namely:-
"Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the said Table, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:-
Table
(1)
(2)
(3)
(4)
1.
2.
3.
(BY ORDER AND IN THE NAME OF THE GOVERNER OF ANDHRA PRADESH)
Dr. RAJAT BHARGAVA
SPECIAL CHIEF SECRETARY TO GOVERNMENT