Further amendment in Notification of the Government of Andhra Pradesh, issued vide G.O.Ms.No.263, Revenue(C.T.II) Department, Dated 29.6.2017 - G.O.MS. No. 286 - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Tax Rules, 2017 Further amendment in Notification of the Government of Andhra Pradesh, issued vide G.O.Ms.No.263, Revenue(C.T.II) Department, Dated 29.6.2017- Orders - Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS. No. 286 Dated: 29-09-2020. Read the following: 1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017) published in Extraordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B, Dt:07-06-2017. 2. G.O.Ms.No.263,Revenue(C.T.II) Department dated 29.06.2017 3. G.O.Ms.No.123,Revenue(C.T.II) Department dated 30.04.2020 4. Notification No 51/2020, Central Tax, dt 24-06-2020 5. From the Chief Commissioner of State Tax, A.P., Vijayawada, Letter No.CCW/GST/74/2015, Dated.21-08-2020. ORDER: The following notification will be published in an Extra-ordinary issue of the Andhra Pradesh Gazette, Dated: 30-09-2020: NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 50 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) read with section 148 of the said Act, The Government, on the recommendations of the Council, hereby makes the following further amendment in Notification of the Government of Andhra Pradesh, vide G.O.Ms.No.263, Revenue(C.T.II) Department, Dated 29.6.2017 namely: AMENDMENT In the said notification, in the first paragraph, for the first proviso, the following proviso shall be substituted, namely : Provided that the rate of interest per annum shall be as specified in column (3) of the Table given below for the period mentioned therein, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, namely:-- Table S. No. Class of registered persons Rate of interest Tax period (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 Crores in the preceding financial year Nil for first 15 days from the due date, and 9 per cent thereaftertill24th day of June, 2020 February, 2020, March 2020, April, 2020 2. Taxpayers having an aggregate turnover of up to rupees 5 Crores in the preceding financial year, whose principal place of business is in the State of Andhra Pradesh. Nil till the 30th day of June, 2020, and 9 per cent thereafter till the 30th day of September, 2020 February, 2020 Nil till the 3rd day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 March, 2020 Nil till the 6th day of July, 2020, and 9 per cent thereafter till the 30th day of September, 2020 April, 2020 Nil till the 12th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 May, 2020 Nil till the 23rd day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 June, 2020 Nil till the 27th day of September, 2020, and 9 per cent thereafter till the 30th day of September, 2020 July, 2020 (BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH) Dr. RAJAT BHARGAVA, SPECIAL CHIEF SECRETARY TO GOVERNMENT