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    <title>Reduction of Late Fees and Amnesty Relief for GSTR-9 Non-Filers</title>
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    <description>Late fee under the Andhra Pradesh Goods and Services Tax Act, 2017 is rationalised for GSTR-9 returns by waiving the amount in excess of the prescribed daily fee and turnover-based cap for registered persons who fail to furnish the annual return by the due date. A separate amnesty applies where annual returns for 2017-18 to 2021-22 are furnished between 1 April 2023 and 30 June 2023, in which case the late fee stands waived beyond ten thousand rupees.</description>
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