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    <title>Andhra Pradesh Goods and Services Tax Act, 2017- Amnesty to GSTR-10 non-filers</title>
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    <description>The Government of Andhra Pradesh waives the portion of late fee in excess of five hundred rupees for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but who furnish that return during the specified amnesty window. The waiver is issued under statutory executive powers and follows recommendations of the GST Council; it is limited to excess late fee relief while other filing obligations and any remaining fees continue to apply.</description>
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      <description>The Government of Andhra Pradesh waives the portion of late fee in excess of five hundred rupees for registered persons who failed to furnish the final return in FORM GSTR-10 by the due date but who furnish that return during the specified amnesty window. The waiver is issued under statutory executive powers and follows recommendations of the GST Council; it is limited to excess late fee relief while other filing obligations and any remaining fees continue to apply.</description>
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