Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.

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....ferred by sub-section (1) of section 50 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the "said Act"), read with section 148 of the said Act, the Governor of Assam, on the recommendations of the Council, hereby pleased to make the following amendment in notification No. FTX.56/2017/33 dated the 29th June, 2017 of the Fin....

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.... of the said Table, namely:- Table SI. No. Class of registered persons Rate of interest Tax period Condition (1) (2) (3) (4) (5) 1 Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year Nil for first 15 days from the due date, and 9 per cent thereafter February, 2020, March 2020, April, 2020 If return in F....