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

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Full Text of the Document

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.... FTX. 56/2017/473.- WHEREAS, sub-section (1) of section 44 of the Assam Goods and Services Tax Act, 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 f....