Assam Goods and Services Tax (Removal of Difficulties) Order, 2019

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....ices Tax Act, 2017 (Assam Act No. XXVIII of 2017), (hereafter in this Order referred to as the "said Act") provides that- (i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule II to the said Act, may opt for the scheme under the said sub-section; (ii) a person who opts for the said scheme may supply ....

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.... hardships to a lot of small businesses and because of that, certain difficulties have arisen in giving effect to the provisions of Section 10; NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Assam Goods and Services Tax Act, 2017 and in supersession of the Assam Goods and Services Tax (Removal of Difficulties) Order, 2017, No. 01/2017, dated the 1st December, 2017 (FTX.....