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of <h1>Andhra Pradesh amends GST Act to waive late fees for GSTR-4 returns from July 2017 to September 2018.</h1> The Government of Andhra Pradesh, under the Andhra Pradesh Goods and Services Tax Act, 2017, has amended Notification No. G.O.Ms No.33 dated 24.01.2018. The amendment introduces a provision waiving the late fee under Section 47 for registered persons who did not submit their GSTR-4 returns for the quarters from July 2017 to September 2018 by the due date. This waiver applies if the returns are filed between December 22, 2018, and March 31, 2019. This amendment was made following recommendations from the Goods and Services Tax Council.
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