In exercise of the powers conferred by section 128 of the Andhra Pradesh Goods and Services Tax Act,2017(Act No.16of 2017)(here after 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 makes the following further amendments to the Notification issued in the G.O.Ms.No.82, Revenue Commercial Taxes-II)Department,dated31-01-2019,namely:
AMENDMENT
In the said Notification,-
1. in the eighth proviso, with effect from the 20th day of May, 2021, for the Table, the following Table shall be substituted, namely:-
"Table
(1)
(2)
(3)
(4)
1.
2.
3
2. after the eighth proviso, the following provisos shall be inserted, namely:-
"Provided also that for the registered persons who failed to furnish the return in FORM GSTR-3B for the months/quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August, 2021, the total amount of late fee under section 47 of the said Act, shall stand waived which is in excess of five hundred rupees:
Provided also that where the total amount of State tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B for the months / quarter of July, 2017 to April, 2021, by the due date but furnish the said return between the period from the 1st day of June, 2021 to the 31st day of August,2021:
Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 on wards or quarter ending June, 2021 onwards, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, 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 FORMGSTR-3B by the due date, namely:-
Table
3.
(BY ORDER AND IN THE NAME OF THE GOVERNER OF ANDHRA PRADESH)
Dr. RAJAT BHARGAVA
SPECIAL CHIEF SECRETARY TO GOVERNMENT