Assam Goods and Services Tax (Removal of Difficulties) Order, 2018

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Full Text of the Document

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....; 2017 (Assam Act No. XXVIII of 2017) (hereafter in this Order referred to as the "said Act") provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be ....