Government of AP issues GST relaxations

The Government of Andhra Pradesh has issued following GST related exemptions:

Following extensions for issuance of order under for recovery of tax not paid or short paid or of input tax credit wrongly availed or utilized, relating to the period as specified below, namely:-

1. For the financial year 2017-18, up to the 31st day of December, 2023;
2. For the financial year 2018-19, up to the 31St day of March, 2024;
3. For the financial year 2019-20, up to the 30th day of June, 2024

Late fee payable in excess of two hundred and fifty rupees shall stand fully waived for the registered persons who fail to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2019 or for the Financial years from 2019-20 to 2021-22 by the due date but furnish the said return between the period from the lst day of April, 2023 to the 30th day of June, 2023.

A registered person, whose registration has been cancelled and who has failed to apply for revocation of cancellation of such registration within the time period specified may apply for revocation of cancellation of such registration up to the 30th day of June, 2023. The application for revocation shall be filed only after furnishing the returns due up to the effective date of cancellation of registration and after payment of any amount due as tax, in terms of such returns, along with any amount payable towards interest, penalty and late fee in respect of the such returns.

The registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order shall furnish the said return on or before the 30th day of June 2023 and the return shall be accompanied by payment of interest due.

The registered persons who fail to furnish GSTR 9 but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023, the total amount of late fee shall stand waived which is in excess of ten thousand rupees.

Late fee in excess of five hundred rupees is waived for the registered persons who fail to furnish the final return in FORM GSTR-10 by the due date but furnish the said return between the period from the 1st day of April, 2023 to the 30th day of June, 2023.