Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, having aggregate turnover more than 1.5 crore rupees for the month of November, 2019.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-STATE TAX (No. 31/2019/GST) The 30th December, 2019 No.CT/GST-14/2017/239.-In exercise of the powers conferred by second proviso to sub-section (1) of section 37 read with section 168 of Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the "said Act"), the Commissioner of State Tax, Assam, on the recommendations of t....