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of <h1>Andhra Pradesh GST Amendment: Conditional Waiver of Late Fees for Returns from July 2017 to July 2020.</h1> The Government of Andhra Pradesh, under the Andhra Pradesh Goods and Services Tax Act, 2017, has issued an amendment to provide a conditional waiver of late fees for registered taxpayers who failed to submit returns from July 2017 to July 2020. If these returns were filed by September 30, 2020, late fees exceeding 250 rupees were waived. Furthermore, for taxpayers with an annual turnover exceeding 5 crores who delayed filing FORM GSTR-3B for May to July 2020, the same waiver conditions applied. This notification took effect from June 25, 2020.
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