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    <title>Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020</title>
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    <description>Late fee payable under the Assam Goods and Services Tax Act, 2017 is waived for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2019 by the due date, if the return is furnished between 22 September 2020 and 31 October 2020. Late fee in excess of two hundred and fifty rupees stands waived, and where the total central tax payable in the return is nil, the late fee stands fully waived. The amendment is inserted in the existing state notification and is deemed effective from 21 September 2020.</description>
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      <title>Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020</title>
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      <description>Late fee payable under the Assam Goods and Services Tax Act, 2017 is waived for registered persons who failed to furnish FORM GSTR-4 for the quarters from July 2017 to March 2019 by the due date, if the return is furnished between 22 September 2020 and 31 October 2020. Late fee in excess of two hundred and fifty rupees stands waived, and where the total central tax payable in the return is nil, the late fee stands fully waived. The amendment is inserted in the existing state notification and is deemed effective from 21 September 2020.</description>
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