Waiver of Late fee under Section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for the F.Y 2021-2022 - G.O.Ms.No.432 - Andhra Pradesh SGST

GOVERNMENT OF ANDHRA PRADESH ABSTRACT The Andhra Pradesh Goods and Services Tax Act, 2017 - Waiver off Late fee under Section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for the F.Y 2021-2022-Orders - Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.Ms.No.432 Dated: 08.06.2022 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). the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the notification of the Government issued in G.O.Ms.No.033, Revenue (Commercial Taxes-II), , dated 24.01.2018, namely - AMENDMENT In the said notification, after the fifth proviso, the following proviso shall be inserted, namely: - Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1 day of May, 2022 till the 30th day of June, 2022. (BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH) N GULZAR SECRETARY TO GOVERNMENT (FINANCE CT)