Seeks to amend notification no. FTX.56/2017/Pt-I/187 dtd. 28/02/2019 in order to provide waiver of late fees for specified taxpayers and specified tax periods - FTX.56/2017/Pt-II/655 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION-STATE TAX The 10th August, 2021 No.FTX.56/2017/Pt-II/655 .- In exercise of the powers conferred by section 128 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 notification No. FTX.56/2017/Pt-I/187 dated the 28th February, 2019 issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 108 dated the 1st March, 2019, namely:- In the said notification, after the seventh proviso, the following proviso shall be inserted, namely :- Provided also that the amount of late fee payable under section 47 shall stand waived for the period as specified in column (4) of the Table given below, for the tax period as specified in the corresponding entry in column (3) of the said Table, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, namely:- Table S. No. Class of registered persons Tax period Period for which late fee Waived (1) (2) (3) (4) 1. Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year March, 2021 and April, 2021 Fifteen days from the due date of furnishing return 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 March, 2021 and April, 2021 Thirty days from the due date of furnishing return 3. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under proviso to sub-section (1) of section 39 January-March 2021 Thirty days from the due date of furnishing return . This notification shall be deemed to have been issued on 1st day of May, 2021 and shall be deemed to have come into force with effect from the 20th day of April, 2021. JAYANT NARLIKAR, Commissioner Secretary to the Government of Assam, Finance (Taxation) Department