Amendment in Notification No. FTX.56/2017/Pt-I/187 dated the 28th February, 2019

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..... by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereinafter referred to as the said Act ), read with section 148 of the said Act, the Governor of Assam, on the recommendations of the Council, hereby pleased to make the following further amendment in notification No. FTX. 56/2017/Pt-I/187 dated the 28th February, 2019 of the Finance (Taxation) Departme .....

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..... 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business is in the State of Assam February, 2020 If return in FORM GSTR3-B is furnished on or before the 30th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or bef .....

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..... which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01st day of July, 2020 to 30th day of September, 2020: Provided also that where the total amount of State tax payable in the said return i .....

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