GST – States – ORDER No. 1/2018 – Dated:- 30-1-2019 – 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 year electronically in such form and manner as may be prescribed on or before the thirty-first day of December follow
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