Assam Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018

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..... on 52 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 every operator who collects the amount specified in sub-section (I) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services .....

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..... ncil, hereby makes the following Order, to remove the difficulties, namely; 1. Short title. --This Order may be called the Assam Goods and Services Tax (Fourth Removal of Difficulties) Order, 2018. 2. In section 52 of the Assam Goods and Services Tax Act, 2017, in sub-section (4), the following Explanation shall be inserted, namely: -- Explanation : - For the purposes of this sub-sect .....

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