No. FTX.56/2017/Pt-I/187 - Dated: 28-2-2019 - Assam SGST
Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.
No. FTX.56/2017/Pt-I/178 - Dated: 28-2-2019 - Assam SGST
Seeks to extend the time period specified in notification FTX.56/2017/Pt-I/130 dtd. 14/09/2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.