Special procedure for making payment of 35% as tax liability in first two (2) months

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..... irst two (2) months Notification - Orders - Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 21 Dated: 04-02-2021. Read the following: 1) The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017) published in Extraordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B, Dt:07-06-2017. 2) From the Government of India, Ministry of Finance, Depart .....

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..... ery quarter or part thereof, as the class of persons who may, in first month or second month or both months of the quarter, follow the special procedure such that the said persons may pay the tax due under proviso to sub-section (7) of section 39 of the said Act, by way of making a deposit of an amount in the electronic cash ledger equivalent to, - (i) thirty five (35%) per cent. of the tax lia .....

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..... ter or where there is nil tax liability: Provided further that registered person shall not be eligible for the said special procedure unless he has furnished the return for a complete tax period preceding such month. Explanation- For the purpose of this notification, the expression a complete tax period means a tax period in which the person is registered from the first day of the tax peri .....

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