Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021 to May, 2021

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....wers conferred by sub-section (1) of section 50 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereinafter referred to as the "said Act"), read with section 148 of the said Act, the Governor of Assam, on the recommendations of the Council, is hereby pleased to make the following further amendments in notification No. FTX.56/2017/33 dated the 29th June, 2017 issued by....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s in the preceding financial year 9 per cent for the first 15 days from the due date and 18 per cent thereafter March, 2021, April, 2021 and May, 2021 4 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 Nil for the first 15 days from the due date, 9 per....