Extension of the due date for filing of FORM GSTR-1 - G.O.MS.No. 126 - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Tax Act, 2017 Extension of the due date for filing of FORM GSTR-1 -Orders -Issued. G.O.MS.No. 126 Dated: 15-06-2021. 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), and in supersession of the notification issued in the G.O.Ms.No.371, Revenue(Commercial Taxes-II) Department, dated 15-12-2020, and Proceedings of the Chief Commissioner of State Tax, A.P.,No. CCW/GST/74/2015, Dated 04-11-2020, except as respects things done or omitted to be done before such supersession, the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for each of the tax periods, till the eleventh day of the month succeeding such tax period: Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the class of registered persons required to furnish return for every quarter under proviso to subsection (1) of section 39 of the said Act, shall be extended till the thirteenth day of the month succeeding such tax period. 2. This notification shall be deemed to have been come into force with effect from the 1st day of January, 2021. (BY ORDER AND IN THE NAME OF THE GOVERNER OF ANDHRA PRADESH) Dr. RAJAT BHARGAVA SPECIAL CHIEF SECRETARY TO GOVERNMENT