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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Andhra Pradesh - Subsection

Section 2(1)(i) in Andhra Pradesh Goods and Services Tax (Second Amendment) Rules , 2022

(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.