SECTION 47, READ WITH SECTION 128 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – RETURN – LEVY OF LATE FEE – WAIVER OF LATE FEE FOR ALL REGISTERED PERSONS WHO FAILED TO FURNISH RETURN IN FORM GSTR-3B FOR MONTH OF JULY, 2017 BY DUE DATE
NOTIFICATION G.O.MS.No.456, DATED 16-10-2017
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, on the recommendations of the Goods and Services Tax Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the return in Form GSTR -3B for the month of July, 2017 by the due date.