In accordance with the delegated authority conferred by the second proviso, in conjunction with Section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government of Andhra Pradesh, upon the counsel of the Goods and Services Tax Council, has introduced a significant amendment to the notification issued in G.O.Ms. No. 126, Revenue (CT-II) Department, dated June 15, 2021. This notification was published on May 17, 2024.
This amendment, effective from the 11th day of April, 2024, entails an extension of the deadline for furnishing details of outward supplies in FORM GSTR-1. For registered individuals mandated to file returns, excluding those required to do so under the proviso of the aforementioned sub-section, the deadline for the tax period ending March 2024 has been extended to the twelfth day of April 2024.
