Prescribing special procedure for filing of returns and payment of tax for certain class of registered persons opting for composition.

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....PERSONS OPTING FOR COMPOSITION. [G.O.Ms.No.301, Revenue (Commercial Taxes-II), 16th May, 2019.] NOTIFICATION In exercise of the powers conferred by Section 148 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Goods and Service Tax Council, hereby notifies the reg....