Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from October, 2020 to March, 2021. - 38/2020-GST - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION-STATE TAX (No. 38/2020-GST) The 19th October, 2020 No. CT/GST-14/2017/277 .- In exercise or the powers conferred by the second proviso to sub-section (1) of section 37 read with, section 168 or the Assam Goods and Services Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the Said Act ), the Commissioner of State tax, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 or the Assam Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 Croce rupees in the preceding financial year or the current financial year. for each of the months from October, 2020 to March, 2021 till the eleventh day of the month succeeding such month. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said Act, for the months of October, 2020 to March, 2021 shall be subsequently notified in the Official Gazette. This notification shall be deemed to have issued on the 16th day of October. 2020. ANURAG GOEL, Commissioner of State Tax, Assam, Dispur, Guwahati