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    <title>Waiver of Late Fee Paid Under Section 47 in FORM GSTR-3B, FORM GSTR-4, FORM GSTR-6</title>
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    <description>The Government waives the late fee payable under section 47 of the Andhra Pradesh Goods and Services Tax Act, 2017 for three classes: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed on the common portal after generation of the ARN; registered persons who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the common portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filings for tax periods between 1 January 2018 and 23 January 2018.</description>
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    <pubDate>Tue, 25 Sep 2018 00:00:00 +0530</pubDate>
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      <description>The Government waives the late fee payable under section 47 of the Andhra Pradesh Goods and Services Tax Act, 2017 for three classes: registered persons whose FORM GSTR-3B for October 2017 was submitted but not filed on the common portal after generation of the ARN; registered persons who filed FORM GSTR-4 for October-December 2017 by the due date but were erroneously levied late fee on the common portal; and Input Service Distributors who paid late fee for FORM GSTR-6 filings for tax periods between 1 January 2018 and 23 January 2018.</description>
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      <pubDate>Tue, 25 Sep 2018 00:00:00 +0530</pubDate>
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