Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Assam GST Act Update: Non-Composition Levy Tax Payment and Reporting Rules Revised for Registered Persons Effective November 15, 2017.</h1> The Government of Assam, exercising powers under section 148 of the Assam Goods and Services Tax Act, 2017, notifies that registered persons who did not opt for the composition levy under section 10 must pay state tax on the outward supply of goods at the time of supply as specified in section 12(2)(a) of the Act. This includes situations under section 14. These individuals must furnish details and returns as per Chapter IX of the Act and follow the prescribed tax payment period. The notification supersedes the previous one dated December 1, 2017, and is effective from November 15, 2017.