Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers.

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.... THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION-STATE TAX The 19th August, 2020 No. FTX.56/2017/Pt-I/449.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), (hereinafter referred to as the ''said Act"), the Governor of Assam, on the recommendations of the Council, hereby pleased to make the ....