TMI BlogWaiver of late fee on late filing of GSTR 3B from July, 2017 onwardsX X X X Extracts X X X X X X X X Extracts X X X X ..... 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, on the recommendations of the Goods and Services Tax Council , and in supersession of the notification issued vide G.O. Ms No.456 Revenue (CT-II) Dt.16.10.2017, notification issued vide G.O.Ms No.560 Revenue (CT-II) Dt.24.11.2017 and notification issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day during which such failure continues: Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to September, 2018 by the due date but furnishes the said return between the period from 22nd December, 2018 to 31st March, 2019. (BY ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X
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