Notify the registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return - FTX.56/2017/Pt-III/339 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION STATE TAX The 30th December, 2019 No.FTX.56/2017/Pt-III/339. -ln 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 ), the Governor of Assam, on the recommendations of the Council, hereby notifies those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the Assam Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules ) before the due date, as the class of registered persons who shall, in respect of financial years 2017-18 and 2018-19, follow the special procedure such that the said persons shall have the option to furnish the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the said rules: Provided that the said return shall be deemed to be furnished on the due date if it has not been furnished before the due date. (This notification shall be deemed to have come into force from the 9 th day of October, 2019). RAJIV KUMAR BORA, Additional Chief Secretary to the Government of Assam, Finance Department.