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

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..... n 44 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 registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically .....

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..... erred by section 172 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam, on recommendations of the Council, hereby makes the following Order, to remove the difficulties, namely: 1. Short title. --This Order may be called the Assam Goods and Services Tax (Third Removal of Difficulties) Order, 2018. 2. In section 44 of the Assam Goods and Services Tax Act, 2017, in the Expla .....

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