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        Case ID :
        GST - States

        Seeks to amend Notification 301, Revenue (Commercial Taxes-II) Department, Dated 16.05.2019 - G.O.Ms.No.397 - Andhra Pradesh SGST

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        Extension of filing deadline for composition scheme taxpayers: notificatory amendment shifts the due date for returns and payments. The Government amends G.O.Ms.No.301 under the Andhra Pradesh Goods and Services Tax Act, 2017 to substitute the deadline stated in the proviso to paragraph 2, thereby altering the due date applicable to the special procedure for filing returns and payment of tax by registered persons opting for the composition scheme.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Extension of filing deadline for composition scheme taxpayers: notificatory amendment shifts the due date for returns and payments.

                                The Government amends G.O.Ms.No.301 under the Andhra Pradesh Goods and Services Tax Act, 2017 to substitute the deadline stated in the proviso to paragraph 2, thereby altering the due date applicable to the special procedure for filing returns and payment of tax by registered persons opting for the composition scheme.


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