Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.

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..../Pt-II/562. In exercise of the powers conferred by section 128 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/Pt-1/187 dated t....

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....d persons Tax period Condition 1 Taxpayers having an aggregate turnover of more than rupees 5 crores in the preceding financial year February, 2020, March, 2020 and April, 2020 If return in FORM GSTR-3B is furnished on or before the 24th day of June, 2020 2 Taxpayers having an aggregate turnover of more than rupees 1.5 crores and up to rupees five crores in the preceding fi....