Seeks to amend notification No. 06/2019 (Rate) [FTX.56/2017/Pt-II/270 dtd. 03/06/2019] so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. - 03/2021-STATE TAX (RATE) - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 03/2021-STATE TAX (RATE) The 24th January, 2022 No.FTX.56/2017/Pt-V/64 .- In exercise of the powers conferred by section 148 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, and on being satisfied that it is necessary in the public interest so to do, is hereby pleased to make the following amendments in the notification No. FTX.56/2017/Pt-II/270 dated the 3rd June, 2019 (Notification No.06/2019) issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, vide number 227, dated the 4th June, 2019, namely :- In the said notification, in the first paragraph,- (a) for the words in whose case the liability to , the words , who shall shall be substituted; (b) for the words shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier , the words in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls shall be substituted. This notification shall be deemed to have come into force with effect from the 2nd day of June, 2021. JAYANT NARLIKAR, Commissioner Secretary to the Government of Assam, Finance (Taxation) Department.