Assam Goods and Services Tax (Second Removal of Difficulties) Order, 2019 - ORDER No. 02/2019-State Tax - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION ORDER No. 02/2019-State Tax The 4th March, 2019 No. FTX.56/2017/383.- WHEREAS, sub-section (4) of section 52 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 who collects the amount specified in subsection (I) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) during a month, in such form and manner as may be prescribed, within ten days after the end of such month; AND WHEREAS, certain operators, were unable to obtain registration because of technical issues being faced by them on the common portal but they collected the amount for the months of October, November and December 2018, as a result whereof, the statement under subsection (4) of Section 52 of the said Act could not be furnished and because of that certain difficulties have arisen in giving effect to the provisions of the said sub-section; 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 (Second Removal of Difficulties) Order, 2019. 2. In Section 52 of the Assam Goods and Services Tax Act, 2017, in sub-section (4), in the Explanation, for the figures, letters and word 31 st January, 2019 , the figures, letters and word 07 th February, 2019 shall be substituted. This order shall be deemed to come into force with effect from the 1 st day of February, 2019. RAJIV KUMAR BORA, Additional Chief Secretary to the Government of Assam, Finance Department