Prescribing the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year - G.O.MS.No. 5 - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) prescribing the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year-orders Issued REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 5 Dated: 07-01-2021 Read the following: 1. The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) published in the Extra-ordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B,Dt:07-06-2017. 2. From the GOI, MOF, DOR, CBIC Notification No.74/2020-Central Tax,Dt.15-10-2020. 3. From the CCST, Letter Ref.No.CCW/GST/74/2015, Dt. 04 -11-2020. ORDER: The following notification will be published in an Extra-ordinary issue of the Andhra Pradesh Gazette, Dated: 08-01-2021: NOTIFICATION In exercise of the powers conferred by section 148 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 notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both. 2. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Andhra Pradesh Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- Sl. No. Quarter for which details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1 (1) (2) (3) 1 October, 2020 to December, 2020 13th January, 2021 2 January, 2021 to March, 2021 13th April, 2021 3. The time limit for furnishing the details or return, as the case may be, under sub- section (2) of section 38 of the said Act, for the months of October, 2020 to March, 2021 shall be subsequently notified. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH) Dr. Rajat Bhargava Special Chief Secretary To Government