Waiver of penalty extended by amending notification dates to enlarge the compliance period under Andhra Pradesh GST. The Government, exercising powers under the Andhra Pradesh Goods and Services Tax Act, 2017 and on GST Council recommendations, amends G.O.Ms.No.32 (15 02 2021) to extend the period for the waiver of penalty regarding noncompliance with G.O.Ms.No.142 (15 05 2020) by substituting the original cutoff and commencement dates with later dates.