Notification of class of persons under proviso to section 39(1)

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....T G.O.MS.No. 22 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 84/2020 - Central Tax, dt 10-11-2020. 3) From the Chief Commissioner of Sta....

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....g financial year, and who have opted to furnish a return for every quarter, under sub-rule (1) of rule 61A of the Andhra Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules) as the class of persons who shall, subject to the following conditions and restrictions, furnish a return for every quarter from January, 2021 onwards, and pay the tax due e....

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.... it shall be deemed that they have opted under subrule (1) of rule 61A of the said rules for the monthly or quarterly furnishing of return as mentioned in column (3)of the said Table:- Table Sl. No Class of registered Person Deemed Option (1) (2) (3) 1. Registered persons having aggregate turnover of up to 1.5 crore rupees, who have furnished FORM GSTR- 1 on quarterly basis in the current....