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.

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....n No. G.O.Ms.No.33 Dated:- 24-1-2018 Andhra Pradesh SGST<br>GST - States<br>Andhra Pradesh SGST<br>Andhra Pradesh SGST<br>REVENUE DEPARTMENT (Commercial Taxes-II) [G.O.Ms.No.033, Revenue (Commer....

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.... by any registered person for failure to furnish the return in FORM GSTR-4 by the due date, which is in excess of an amount of twenty five rupees for every day during which such failure continues: ....