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 make the following amendment to the notification issued in the G.O.Ms.No.83, Revenue (Commercial Taxes-II) Department, Dated.16.02.2018 as subsequently amended.

2. This notification shall be deemed to have come into force with effect on and from the 19th day of December, 2019.

AMENDMENT

In the said notification, after the second proviso, the following proviso shall be added, namely:-

"Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 10th January, 2020.".

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)

D.SAMBASIVA RAO

SPECIAL CHIEF SECRETARY TO GOVERNMENT