Waiver of late fee payable under Section 47 of the APGST Act, 2017 for delayed filing of the return in FORM GSTR-3B for the months of August and September, 2017 - G.O.MS.No. 560 - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 560 Dated: 24-11-2017. NOTIFICATION In exercise of the powers conferred by section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017), the Government, on the recommendations of the Goods and Services Tax Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in FORM GSTR-3B for the months of August and September, 2017 by the due date. (BY ORDER AND IN THE NAME OF GOVERNOR OF ANDHRA PRADESH) Dr. D.SAMBASIVA RAO SPECIAL CHIEF SECRETARY TO GOVERNMENT