Rationalization of late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1

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....atement of outward supplies in FORM GSTR-1- Orders - Issued. REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 195 Dated: 27-07-2021 Read the following: NOTIFICATION In exercise of the powers conferred by section128 of the Andhra Pradesh Goods and Services Tax Act, 2017(Act No. 16 of 2017)(here after in this notification referred to as the said Act), the Government of Andhra Pr....

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....n FORM GSTR-1 by the due date, namely:- Table S. No.(1) Class of registered persons (2) Amount (3) 1. Registered persons who have nil outward supplies in the tax period Two hundred and fifty rupees 2. Registered persons having an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S.No.1 ....