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<h1>Andhra Pradesh Issues Circular 17/2020: COVID-19 Tax Relief Measures Clarified for GST Returns and Interest Rates.</h1> The Government of Andhra Pradesh issued Circular No. 17/2020 to clarify relief measures for taxpayers due to COVID-19. It references previous central and state notifications, including interest rate reductions and conditional late fee waivers for GST returns. For taxpayers with turnover above Rs. 5 crore, a lower interest rate applies for delayed returns for specific months, with normal rates resuming after certain dates. For those below Rs. 5 crore, a similar scheme applies with specified interest-free periods. The circular modifies earlier instructions and emphasizes uniform implementation across departments, urging field officers to publicize these changes and report any difficulties.