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), the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby waives the amount of penalty payable by any registered person under section 125 of the said Act for non- compliance of the provisions of notification issued in the G.O.Ms.No.142, Revenue (Commercial Taxes - II) Department, dated 15-05-2020, between the period from the 1st day of December, 2020 to the 30th day of June, 2021, subject to the condition that the said person complies with the provisions of the said notification from the 1st day of July, 2021.

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRAPRADESH)

Dr. RAJAT BHARGAVA

SPECIAL CHIEF SECRETARY TO GOVERNMENT