Waiver of a portion of the late fee payable under section 47 of the Andhra Pradesh Goods and Services Tax Act, 2017 for failure to file the return in FORM GSTR-4 – within the due date.

GST – States – G.O.Ms.No.033 – Dated:- 24-1-2018 – REVENUE DEPARTMENT (Commercial Taxes-II) [G.O.Ms.No.033, Revenue (Commercial Taxes-II), 24th January, 2018.] 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, on the recommendations of the Goods and Services Tax Council, hereby waives the amount of late fee payable under Section 4

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