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Taxation Andhra Pradesh Ministry of Finance Andhra Pradesh Goods and Services Tax Act, 2017

Extension in the due date of furnishing return till 31st August 2023 for following the special procedure regarding the withdrawal of an assessment order

01-Aug-2023 | G.O.Ms.No.365

The Government of Andhra Pradesh has reiterated a circular issued by CBIC dated 17th July 2023 specifying the special procedure regarding the withdrawal of assessment order by the registered persons who have failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28th day of February 2023 under Section 62(1) of the Central Goods and Services Tax Rules, 2017, irrespective of whether or not an appeal had been filed against such assessment order under section 107 of the said Act or not. By virtue of this circular, the registered person shall follow the special procedure as given below: 1. The registered persons shall furnish the said return on or before 31st August 2023. 2. The return shall be accompanied by payment of interest as specified in the Annexure.

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