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<h1>Andhra Pradesh Waives GST Penalties for Non-Compliance from Dec 2020 to Mar 2021; Compliance Required from Apr 2021.</h1> The Government of Andhra Pradesh, under the Andhra Pradesh Goods and Services Tax Act, 2017, has waived penalties for registered persons who failed to comply with provisions of a previous notification (G.O.Ms.No.142) between December 1, 2020, and March 31, 2021. This waiver is contingent upon compliance with the notification's provisions starting April 1, 2021. This decision follows recommendations from the Goods and Services Tax Council and is issued by the Revenue Department (Commercial Taxes-II) as per G.O.Ms.No.32, dated February 15, 2021.