Assam Goods and Services Tax (Removal of Difficulties) Order, 2018
ORDER No. 1/2018 Dated:- 30-1-2019 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
ORDER No. 1/2018
The 30th January, 2019
No. FTX.56/2017/Pt-II/121.- WHEREAS, sub-section (1) of section 44 of the Assam Goods and Services Tax Act; 2017 (Assam Act No. XXVIII of 2017) (hereafter in this Order referred to as the "said Act") provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial yea
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tion;
NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely:
1. Short title. This Order may be called the Assam Goods and Services Tax (Removal of Difficulties) Order, 2018.
2. In section 44 of the Assam Goods and Services Tax Act, 2017, after subsection (2), the following Explanation shall be inserted, namely:
"Explanation, – For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished on or before the 31st March, 2019."
RAJIV KUMAR BORA,
Ad
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