Section 39(1) in Andhra Pradesh Goods and Services Tax Act, 2017
(1)Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, [in such form, manner and within such time as may be prescribed] [Substituted 'in such form and manner as may be prescribed' by Act No. 23 of 2018, dated 19.10.2018.], a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars as may be prescribed [***] [Omitted 'on or before the twentieth day of the month succeeding such calender month or part thereof' by Act No. 23 of 2018, dated 19.10.2018.].[Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.] [Inserted by Act No. 23 of 2018, dated 19.10.2018.];
