Compfie | Notification under Section 168A of Andhra Pradesh Goods and Services Act, 2017 (in FORM GST-3B) (dated – 03.08.2021)

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Notification under Section 168A of Andhra Pradesh Goods and Services Act, 2017 (in FORM GST-3B) (dated – 03.08.2021) – Govt. of Andhra Pradesh

In the eight proviso, with effect from the 20th day of May, 2021, for the table following substituted.
Tax payers having an aggregate turnover of more than rupees 5 crores in the preceding financial year – March, April, May 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 – Sixty days from the due date of furnishing return, For April, 2021 – Forty five days from the due date of furnishing return, for May, 2021 – Thirty days from the due date of furnishing return.
Tax payer having an aggregate turnover of upto rupees 5 crores in the preceding financial the return as specified under proviso to sub-section (1) of section 39 – January – March, 2021 – Sixty days from the due date of furnishing return”.
After the eighth proviso, some insertions made etc.,