Notification regarding providing relief by lowering the rate of interest for the month of March and April, 2021 under Andhra Pradesh Goods and Services Tax Rules, 2017 ( dated – 20.07.2021 )- Govt. of Andhra Pradesh
View PdfNotification regarding providing relief by lowering the rate of interest for the month of March and April, 2021 under Andhra Pradesh Goods and Services Tax Rules, 2017 ( dated – 20.07.2021 )- Govt. of Andhra Pradesh
– In the said notification, in the first paragraph, in the first proviso, in the Table after S. No. 3, the following shall be added, namely:
– “Tax payers having an aggregate turnover of more than rupees 5 crores in the preceding financial year – 9 percent for the first 15 days from the due date and 18 percent thereafter – March, 2021, April, 2021.
– Tax payer having an aggregate turnover of more than rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub – section (1) of section 39 – Nil for the first 15 days from the due date, 9 percent for the next 15 days, and 18 percent thereafter – March 2021, April 2021.
– Tax payer having an aggregate turnover of more than rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub – section (1) of section 39 – Nil for the first 15 days from the due date, 9 percent for the next 15 days, and 18 percent thereafter – March 2021, April 2021.
– Tax payers who are liable to furnish the return as specified under sub-section (2) of section 39 – Nil for the first 15 days from the due date, 9 percent for the next 15 days, and 18 percent thereafter- quarter ending March, 2021″.
