Notification regarding providing waiver of late fees for specified tax payers and specified tax periods under Andhra Pradesh Goods and Services Tax Rules, 2017 (dated – 20.07.2021) – Govt. of Andhra Pradesh
View PdfNotification regarding providing waiver of late fees for specified tax payers and specified tax periods under Andhra Pradesh Goods and Services Tax Rules, 2017 (dated – 20.07.2021) – Govt. of Andhra Pradesh
– “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:-
– Tax payer having an aggregate turnover of up to 5 crores in the preceding financial year – March, 2021 and April, 2021 – Fifteen days from the due date of furnishing return.
– Tax payer having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 – March, 2021 and April, 2021 – Thirty from the due date of furnishing return.
– Tax payer having and aggregate turnover of up to 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 – January-March, 2021 – Thirty days from the due date of furnishing return”.
