In exercise of the powers conferred by section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendment to the notification issued in G.O.Ms.No.33, Revenue (Commercial Taxes-II) Department, Dated 24-01-2018, namely:-

AMENDMENT

In the said notification: -

after the second proviso, the following proviso shall be inserted, namely: -

"Provided also that late fee payable under section 47 of the said Act, shall stand waived which is in excess of Rs.250/- (Two hundred and fifty rupees only) and shall stand fully waived where the total amount of State tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2020 by the due date but furnishes the said return between the period from 22nd day of September, 2020 to 31st day of October, 2020."

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

RAJAT BHARGAVA

SPECIAL CHIEF SECRETARY TO GOVERNMENT