Special procedure for making payment of 35% as tax liability in first two (2) months

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.... Notification - Orders - Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 21 Dated: 04-02-2021. Read the following: 1) The Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017) published in Extraordinary issue of Andhra Pradesh Gazette No.16, Part.IV.B, Dt:07-06-2017. 2) From the Government of India, Ministry of Finance, Department of Revenue, Notification No 85/2....

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....ons who may, in first month or second month or both months of the quarter, follow the special procedure such that the said persons may pay the tax due under proviso to sub-section (7) of section 39 of the said Act, by way of making a deposit of an amount in the electronic cash ledger equivalent to, - (i) thirty five (35%) per cent. of the tax liability paid by debiting the electronic cash ledger ....