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    <title>Waiver of a portion of the late fee payable under section 47 of the Andhra Pradesh Goods and Services Tax Act, 2017 for failure to file the return in FORM GSTR-4 – within the due date.</title>
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    <description>The Government, relying on its statutory power and GST Council recommendation, waives the portion of late fee for failure to furnish FORM GSTR-4 by the due date that exceeds a fixed daily threshold for registered persons; where the return shows nil state tax liability, a lower fixed daily threshold applies and the late fee is waived to the extent it exceeds that lower threshold.</description>
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    <pubDate>Wed, 24 Jan 2018 00:00:00 +0530</pubDate>
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      <title>Waiver of a portion of the late fee payable under section 47 of the Andhra Pradesh Goods and Services Tax Act, 2017 for failure to file the return in FORM GSTR-4 – within the due date.</title>
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      <description>The Government, relying on its statutory power and GST Council recommendation, waives the portion of late fee for failure to furnish FORM GSTR-4 by the due date that exceeds a fixed daily threshold for registered persons; where the return shows nil state tax liability, a lower fixed daily threshold applies and the late fee is waived to the extent it exceeds that lower threshold.</description>
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