Seeks to amend notification no. FTX.56/2017/Pt-I/187 dtd. 28/02/2019 in order to provide waiver of late fees for specified taxpayers and specified tax periods

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....II/655.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, is hereby pleased to make the following further amendment in notification No. FTX.56/2017/Pt-I/187 dated the 28th February, 2019 issued by the Finance (Taxation) Department, Government of Assam, publi....

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.... crores in the preceding financial year March, 2021 and April, 2021 Fifteen days from the due date of furnishing return 2. Taxpayers having an aggregate turnover of up to rupees 5 crores in the preceding financial year who are liable to furnish the return as specified under sub-section (1) of section 39 March, 2021 and April, 2021 Thirty days from the due date of furnishing return ....