Rationalization of late fee for delay in filing of return in FORM GSTR-7

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....XES-II) DEPARTMENT G.O.MS.No. 196 Dated: 27-07-2021 NOTIFICATION In exercise of the powers conferred by section 128 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017) (hereafter in this notification referred to as the said Act), the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby waives the amount of late fee payable u....