Section 2(1) in Andhra Pradesh Goods and Services Tax (Second Amendment) Rules , 2022
(1)of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months;(i)being a registered person required to file return under proviso to subsection (1) of section 39 for each quarter or part thereof, has not furnished returns for a continuous period of two tax periods.
