Andhra Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2021

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....ERCIAL TAXES -II) DEPARTMENT G.O.MS.No.381 Dated: 30-12-2021 NOTIFICATION In exercise of the powers conferred by section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of 2017), the Government of Andhra Pradesh, on the recommendations of the Goods and Services Tax Council, hereby makes the following rules further to amend the Andhra Pradesh Goods and Services Tax....

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....e following proviso shall be inserted, namely: - "Provided also that the said restriction shall not apply during the period from the 1st day of May, 2021 till the 18th day of August, 2021, in case where the return in FORMGSTR-3B or the statement of outward supplies in FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to ....