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Assam Goods and Services Tax (Second Removal of Difficulties) Order, 2019
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....nd Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this Order referred to as the "said Act") provides that every who collects the amount specified in subsection (I) shall furnish a statement, electronically, containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through ....