Rationalization of late fee for delay in filing of return in FORM GSTR-7 - G.O.MS.No. 196 - Andhra Pradesh SGST

GOVERNMENTOF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Tax Act, 2017 Rationalization of late fee for delay in filing of return in FORM GSTR-7- Orders - Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 196 Dated: 27-07-2021 NOTIFICATION In exercise of the powers conferred by section 128 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 waives the amount of late fee payable under section 47 of the said Act by any registered person, required to deduct tax at source under the provisions of section 51 of the said Act, for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, which is in excess of an amount of ₹ 25/-(Rupees twenty five only) for every day during which such failure continues: Provided that the total amount of late fee payable under section 47 of the said Act by such registered person for failure to furnish the return in FORM GSTR-7 for the month of June, 2021 onwards, by the due date, shall stand waived which is in excess of an amount of ₹ 1,000/- (Rupees One Thousand Only). (BY ORDER AND IN THE NAME OF THE GOVERNER OF ANDHRA PRADESH) Dr. RAJAT BHARGAVA SPECIAL CHIEF SECRETARY TO GOVERNMENT