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of <h1>Andhra Pradesh sets March 31, 2025 deadline for GST payment under Section 128A waiver scheme</h1> The Andhra Pradesh Government issued a notification under Section 128A of the AP Goods and Services Tax Act, 2017, specifying payment deadlines for tax dues to obtain waiver of interest and penalties. The notification establishes two categories of registered persons with different payment deadlines. The first category includes registered persons who have received notices, statements, or orders under specified clauses, who must make payment by March 31, 2025. The second category covers registered persons who received notices under Section 74 and require orders from proper officers following directions from appellate authorities, tribunals, or courts. These persons have six months from the date of the re-determination order to make payment. The notification became effective from November 1, 2024, and was issued based on recommendations from the Goods and Services Tax Council.
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