Amendment in Notification G.O.Ms.No.82 dated 31-01-2019

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....OF LATE FEE FOR DELAY IN FILING FORM GSTR- 3B FROM JULY, 2017 TO APRIL, 2021 AND TO PROVIDE WAIVER OF LATE FEES FOR LATE FILING OF RETURN IN FORM GSTR-3B FOR SPECIFIED TAXPAYERS AND SPECIFIED TAX PERIODS. [G.O.Ms.No.203, Revenue (Commercial Taxes-II), 2nd August, 2021.] NOTIFICATION In exercise of the powers conferred by section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017 (....

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....y, 2021 Fifteen days from the due date of furnishing return 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 March, 2021 Sixty days from the due date of furnishing return April, 2021 Forty-five days from the due date of furnishing return ....

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....id Act, shall stand waived which is in excess of five hundred rupees: Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees for the registered persons who failed to furnish the return in FORM GSTR-3B f....