Modification of Notification No. FTX.56/2017/607 dated the 19th September, 2020

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..... hereinafter referred to as the said Act ) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and in partial modification of the notification No. FTX.56/2017/607 dated the 19th September, 2020 , issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 394 dated the 21st September, 2020 and No. FTX.56/2017/ .....

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..... Act for issuance of order under sub-section (9) of section 73 of the said Act, for recovery of erroneous refund ; (iii) excludes the period from the 1st day of March, 2020 to the 28th day of February, 2022 for computation of period of limitation for filing refund application under section 54 or section 55 of the said Act. This notification shall be deemed to have come into force with effect from .....

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