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TMI BlogAssam Goods and Services Tax (Removal of Difficulties) Order, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 10 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), (hereafter in this Order referred to as the said Act ) provides that- (i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule II to the said Act, may opt for the scheme under the said sub-section; (ii) a person who o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility for the aforesaid scheme, causing hardships to a lot of small businesses and because of that, certain difficulties have arisen in giving effect to the provisions of Section 10; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Assam Goods and Services Tax Act, 2017 and in supersession of the Assam Goods and Services Tax (Removal of Difficulties) Order, 2017, No. 01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e under second proviso to sub-section (1) of Section 10; (ii) in computing aggregate turnover in order to determine eligibility for composition scheme. This order shall be deemed to come into force with effect from the 1st day of February, 2019. RAJIV KUMAR BORA, Additional Chief Secretary to the Government of Assam, Finance Department. - Notification Tax Management India ..... X X X X Extracts X X X X X X X X Extracts X X X X
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