Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July,2017 to September, 2018 in specified cases.

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..... N The 28th February, 2019 No.FTX.56/2017/Pt-I/186.- 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, hereby makes the following amendments in the Government of Assam, Finance (Taxation) Department, Notification No.FTX.56/2017/Pt-I/96 d .....

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