Supersession of Notification No. FTX.56/2017/Pt-IV/56 dated the 11th January, 2021

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..... , 2021 No. CT/GST-14/2017/292.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 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 ), and in supersession of notification of the Government of Assam, Finance (Taxation) Department No. FTX.56/201 .....

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..... day of the month succeeding such tax period: Provided that the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the said rules for the class of registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 of the said Act, shall be extended till the thirteenth day of the month succeeding such tax period. This noti .....

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