Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020.

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Full Text of the Document

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....exercise of the powers conferred by sub-rule (4) of rule 48 of the Assam Goods and Services Tax Rules, 2017 (hereinafter referred as the "said rules"), the Governor of Assam, on the recommendations of the Council, and in supersession of the notification no. FTX.56/2017/Pt-III/419 dated the 17th March, 2020 of the Finance (Taxation) Department, Government of Assam, published in the Assam ....