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<h1>Andhra Pradesh Circular No. 12/2020: Tax Reliefs Amid COVID-19 - Extended Deadlines, Reduced Interest, Waived Late Fees.</h1> The Government of Andhra Pradesh issued Circular No. 12/2020 to clarify relief measures for taxpayers under the APGST Act due to COVID-19. Key measures include extended deadlines for filing tax returns and statements, reduced interest rates, and waivers of late fees for specific periods. Taxpayers opting for the Composition Scheme have until June 30, 2020, to file Form CMP-02. Interest rates are reduced for late filings, with conditions for compliance. E-way bill validity and compliance deadlines during the lockdown are extended. The circular aims to ensure uniform implementation and requests field officers to publicize these measures.