SECTION 39, READ WITH SECTION 168, OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 62 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX RULES, 2017 –

SUMMARY  – EXTENSION OF DATE FOR FILING RETURN BY A COMPOSITION SUPPLIER, IN FORM GSTR-4 FOR QUARTER JULY TO SEPTEMBER, 2017 –SUPERSESSION OF NOTIFICATION NO.CCW/GST/74/2015, DATED 13-10-2017

NOTIFICATION G.O.MS.NO. 563, DATED 24-11-2017

In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017) and in supercession of the orders issued by Chief Commissioner in CCT’s Ref. CCW/GST/74/2015 dated 13th October 2017, the Government hereby extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4, under sub-section (2) of section 39 of the said Act read with rule 62 of the Andhra Pradesh Goods and Services Tax Rules, 2017 for the quarter July to September, 2017 till the 24th day of December, 2017.