Special procedure for making payment of 35% as tax liability in first two (2) months - G.O.MS.No. 21 - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Tax Act, 2017 - Notification of special procedure for making payment of 35% as tax liability in first two (2) months Notification - Orders - Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 21 Dated: 04-02-2021. 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) From the Government of India, Ministry of Finance, Department of Revenue, Notification No 85/2020 - Central Tax, dt 10-11-2020. 3) From the Chief Commissioner of State Tax, A.P., Vijayawada, Letter No.CCW/GST/74/2015, Dated. 23 -12-2020. ORDER: The following notification will be published in an Extra-ordinary issue of the Andhra Pradesh Gazette, Dated: 05-02-2021: NOTIFICATION In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), (hereinafter referred to as the said Act), the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby notifies the registered persons, notified under proviso to sub-section (1) of section 39 of the said Act, who have opted to furnish a return for every quarter or part thereof, as the class of persons who may, in first month or second month or both months of the quarter, follow the special procedure such that the said persons may pay the tax due under proviso to sub-section (7) of section 39 of the said Act, by way of making a deposit of an amount in the electronic cash ledger equivalent to, - (i) thirty five (35%) per cent. of the tax liability paid by debiting the electronic cash ledger in the return for the preceding quarter where the return is furnished quarterly; or (ii) the tax liability paid by debiting the electronic cash ledger in the return for the last month of the immediately preceding quarter where the return is furnished monthly: Provided that no such amount may be required to be deposited- (a) for the first month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability ; (b) for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax liability for the first and the second month of the quarter or where there is nil tax liability: Provided further that registered person shall not be eligible for the said special procedure unless he has furnished the return for a complete tax period preceding such month. Explanation- For the purpose of this notification, the expression a complete tax period means a tax period in which the person is registered from the first day of the tax period till the last day of the tax period. 2. This notification shall be deemed to have come into force with effect on from the 1 st day of January, 2021. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRAPRADESH) Dr. RAJAT BHARGAVA SPECIAL CHIEF SECRETARY TO GOVERNMENT