Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020. - FTX. 56/2017/Pt-II/545 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION-STATE TAX The 22nd May, 2020 No. FTX. 56/2017/Pt-II/545.- In exercise of the powers conferred by sub-rule (4) of rule 48 of the Assam Goods and Services Tax Rules, 2017 (hereinafter referred as the said rules ), the Governor of Assam, on the recommendations of the Council, and in supersession of the notification no. FTX.56/2017/Pt-III/419 dated the 17 th March, 2020 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, vide No. 173 dated the 4 th April, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies registered person. other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice and Other prescribed documents, in terms of sub rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person. This notification shall come into force from the 1 st day of October, 2020. S. JAGANNATHAN, Commissioner Secretary to the Government of Assam, Finance (Taxation) Department.