Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. [FTX.56/2017/Pt-II/97 dtd. 01/02/2018]

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....128 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"), the Governor of Assam, on the recommendations of the Council, is hereby pleased to make the following further amendments in the notification No. FTX.56/2017/Pt-II/97 dated the 1st February, 2018 issued by the Finance (Taxation) Department, Government of....