Rationalization of late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1 - G.O.MS.No. 195 - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Tax Act, 2017 Rationalization of late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1- Orders - Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 195 Dated: 27-07-2021 Read the following: NOTIFICATION In exercise of the powers conferred by section128 of the Andhra Pradesh Goods and Services Tax Act, 2017(Act No. 16 of 2017)(here after 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 makes the following further amendments to the notification issued in the G.O.Ms.No.83, Revenue (Commercial Taxes-II) Department, dated 16-2-2018, namely:- AMENDMENT In the said notification, after the fourth proviso, the following proviso shall be inserted, namely:- Provided also that the total amount of late fee payable under section 47 of the said Act for the tax period June, 2021 onwards or quarter ending June, 2021 onward, as the case may be, shall stand waived which is in excess of an amount as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the details of outward supplies in FORM GSTR-1 by the due date, namely:- Table S. No.(1) Class of registered persons (2) Amount (3) 1. Registered persons who have nil outward supplies in the tax period Two hundred and fifty rupees 2. Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S.No.1 One thousand Rupees 3. Registered persons having an aggregate turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year, other than those covered under S.No.1 Two thousand and five hundred rupees (BY ORDER AND IN THE NAME OF THE GOVERNER OF ANDHRA PRADESH) Dr. RAJAT BHARGAVA SPECIAL CHIEF SECRETARY TO GOVERNMENT