Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of Assam GST Act.

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.... No. FTX.56/2017/Pt-II/659.- In exercise of the powers conferred by section 168A of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017)(hereinafter in this notification referred to as the "said Act"), in view of the spread of pandemic COVID-19 across many parts of India, the Government of Assam, on the recommendations of the Council, is hereby pleased to notify, as under,-....

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....ve; or (b) filing of any appeal, reply or application or furnishing of any report, document, return, statement or such other record, by whatever name called, under the provisions of the Acts stated above; but, such extension of time shall not be applicable for the compliances of the following provisions of the said Act, namely. - (a) Chapter IV; (b) sub-section (3) of....

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....rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of section 54 of the said Act falls during the period from the 15th day of April, 2021 to the 30th day of May, 2021, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of re....