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of <h1>Andhra Pradesh waives late fees for delayed GSTR-1 submissions for Feb-Apr 2020 if filed by June 30.</h1> The Government of Andhra Pradesh, under the Andhra Pradesh Goods and Services Tax Act, 2017, has issued a notification providing a conditional waiver of the late fee for delays in submitting the outward statement in FORM GSTR-1 for the tax periods of February to April 2020. This amendment, effective as per the notification dated 30th April 2020, stipulates that registered taxpayers who fail to submit their outward supply details by the due date can avoid late fees if they submit by 30th June 2020. This decision follows recommendations from the Goods and Services Tax Council.
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