GST – States – FTX.56/2017/313 – Dated:- 9-10-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 9th October, 2018 No. FTX.56/2017/313.- In exercise of the powers conferred by section 148 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the "said Act"), and in supercession of- (i) Notification No. FTX.56/2017/Pt-11/47 dated the 14th December, 2017 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 750 dated the 18th December, 2017; (ii)Notification No. FTX.56/2017/237 dated the 3rd May, 2018 of the Finance (Taxation) Department, Government of Assam, pub
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s or services or both. 2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Assam Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl. No. Quarter for which details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1 (1) (2) (3) 1 July – September, 2017 31st October, 2018 2 October – December, 2017 31st October, 2018 3 January – March, 2018 31st October,2018 4 April – June, 2018 31st October, 2018 5 July – September, 2018 31st October, 2018 6 October – December, 2018 31st January,20
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed Goods and Services Tax Identification Number, (GSTIN) in terms of notification No. FTX. 56/2017/Pt-I/130 dated the 14th September, 2018, of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 448 dated the 18th September, 2018, shall be furnished electronically through the common portal, on or before the 31st day of December, 2018; 3. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2017 to March, 2019 shall be subsequently notified in the Official Gazette. This notification shall be deemed to have come into force from 10th day of September, 2018. RAJ
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =