PROVIDING ONE TIME AMNESTY BY LOWERING /WAIVING OF LATE FEES FOR NON FURNISHING OF FORM GSTR-3B FROM JULY, 2017 TO JANUARY, 2020 AND ALSO PROVIDING RELIEF BY CONDITIONAL WAIVER OF LATE FEE FOR DELAY IN FURNISHING RETURNS IN FORM GSTR - 3B FOR TAX PERIODS OF FEBRUARY, 2020 TO JULY, 2020.

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....>Andhra Pradesh SGST<br>REVENUE DEPARTMENT (COMMERCIAL TAXES-II) THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 - PROVIDING ONE TIME AMNESTY BY LOWERING /WAIVING OF LATE FEES FOR NON FURNISHING OF FORM GSTR-3B FROM JULY, 2017 TO JANUARY, 2020 AND ALSO PROVIDING RELIEF BY CONDITIONAL WAIVER OF LATE FEE FOR DELAY IN FURNISHING RETURNS IN FORM GSTR - 3B FOR TAX PERIODS OF FEBRUARY, 2020 TO....

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....) Condition (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year February, 2020, March, 2020 and April, 2020 If return in&nbsp;FORM GSTR-3B&nbsp;is furnished on or before the 24th&nbsp;day of June, 2020 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal pla....

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....B&nbsp;is furnished on or before the 23rd day of September, 2020 July, 2020 &nbsp; If return in&nbsp;FORM GSTR-3B&nbsp;is furnished on or before the 27th day of September, 2020 (ii) after the third proviso, the following provisos shall be inserted, namely: - "Provided also that the total amount of late fee payable for a tax period, under&nbsp;section 47&nbsp;of the&nbsp;said Act&nbs....