https://www.taxtmi.com/notifications?id=145485 Interest liability under the Assam Goods and Services Tax framework is revised for delayed payment of tax for specified tax periods by amending the existing notification issued under section 50 read with section 148 of the Assam Goods and Services Tax Act, 2017. The amendment substitutes the first proviso to apply to taxpayers who are liable to pay tax but fail to do so, and also replaces the table heading "Tax period" with "Month/Quarter". The revised table prescribes differential interest rates for delayed payment according to aggregate turnover and return-filing category for March, April and May 2021, and for the quarter ending March 2021, with the notification deemed to have come into force from 18 May 2021. en-us Mon, 24 Jan 2022 00:00:00 +0530 Fri, 22 May 2026 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145485 Interest liability under the Assam Goods and Services Tax framework is revised for delayed payment of tax for specified tax periods by amending the existing notification issued under section 50 read with section 148 of the Assam Goods and Services Tax Act, 2017. The amendment substitutes the first proviso to apply to taxpayers who are liable to pay tax but fail to do so, and also replaces the table heading "Tax period" with "Month/Quarter". The revised table prescribes differential interest rates for delayed payment according to aggregate turnover and return-filing category for March, April and May 2021, and for the quarter ending March 2021, with the notification deemed to have come into force from 18 May 2021. Notifications GST - States Mon, 24 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145485