Seeks to amend Notification No. FTX.FTX.56/2017/Pt-Il/189 dated the 3rd June, 2019

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....rs conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVII[ of 2017) (herein after referred to as the "said Act"), the Government of Assam, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following am....

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....otification attracts the provisions of section 18(4) of the said Act and the rules made there-under and after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse.": (ii)     in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely: - "(iii) the Assam Goods and....