Seeks to amend notification no. FTX.56/2017/Pt-I/447 dtd. 19/08/2020 in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.

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..... 9th August, 2020 No. FTX.56/2017/Pt-I/452 .- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), (hereafter in this notification 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 amendments .....

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..... d which is in excess of two hundred and fifty rupees and shall stand fully waived for those taxpayers where the total amount of State tax payable in the said return is nil: Provided also that for the taxpayers having an aggregate turnover of more than rupees 5 Crores in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by t .....

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