Seeks to amend notification no. FTX.56/2017/607 dtd. 19/09/2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020. - FTX.56/2017/Pt-III/540 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION-STATE TAX The 31st October, 2020 No. FTX.56/2017/Pt-III/540 .- In exercise of the powers conferred by section 168A of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam. on the recommendations of the Council. is hereby pleased to make the following further amendment in the notification No.FTX.56/2017/607 dated the 19th September, 2020 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 394 dated the 21 st September, 2020. namely- In the said notification, in the first paragraph, in clause (i), the following proviso shall be inserted, namely. - Provided that where, any time limit for completion or compliance of any action, by any authority, has been specified in, or prescribed or notified under section 171 of the said Act, which falls during the period from the 20th day of March, 2020 to the 29th day of November, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 30th day of November, 2020. This notification shall be deemed to have come into force with effect from the 1st day of September, 2020. SHYAM JAGANNATHAN, Commissioner Secretary to the Government of Assam, Finance Department.