Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers. - FTX.56/2017/Pt-I/449 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION-STATE TAX The 19th August, 2020 No. FTX.56/2017/Pt-I/449 .- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), (hereinafter referred to as the ''said Act ), the Governor of Assam, on the recommendations of the Council, hereby pleased to make the following further amendment in the notification No. FTX.56/2017/Pt-I/96 dated the 21 st February, 2018 of the Finance (Taxation) Department, Government of Assam. published in the Assam Gazette, Extraordinary, No. 79 dated the 23rd February, 2018, namely:- In the said notification, for the existing fourth proviso, the following proviso shall be substituted, namely :- Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of said Table:- Table Sl. No. (1) Month/ Quarter (2) Dates (3) 1. March, 2020 10th day of July, 2020 2. April, 2020 24th day of July, 2020 3. May, 2020 28th day of July, 2020 4. June, 2020 05th day of August, 2020 5. January to March, 2020 17th day of July, 2020 6. April to June, 2020 03rd day of August, 2020. . This notification shall be deemed to have come into force with effect from the 24th day of June, 2020. SHYAM JAGANNATHAN, Commissioner Secretary to the Government of Assam, Finance (Taxation) Department.