Prescribing special procedure for filing of returns and payment of tax for certain class of registered persons opting for composition.

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..... TAX FOR CERTAIN CLASS OF REGISTERED PERSONS OPTING FOR COMPOSITION. [G.O.Ms.No.301, Revenue (Commercial Taxes-II), 16th May, 2019.] 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), the Government, on the recommendatio .....

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..... be, part thereof in FORM GSTR-4 of the Andhra Pradesh Goods and Services Tax Rules, 2017, on or before the 30th day of April following the end of such financial year. The registered persons paying tax by availing the benefit of the said notification, in respect of the period for which he has availed the said benefit, shall be deemed to have complied with the provisions of Section 37 an .....

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