Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, having aggregate turnover more than 1.5 crore rupees for the month of November, 2019. - 31/2019/GST - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION-STATE TAX (No. 31/2019/GST) The 30th December, 2019 No.CT/GST-14/2017/239 .-In exercise of the powers conferred by second proviso to sub-section (1) of section 37 read with section 168 of Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as the said Act ), the Commissioner of State Tax, Assam, on the recommendations of the Council, hereby makes the following further amendment in notification number 29/2019-GST, dated the 14th October, 2019, [CT/GST-14/2017/228 dated the 14th October, 2019], of the Commissioner of State Tax, Assam, published in the Assam Gazette, Extraordinary, No. 436 dated the 15th October, 2019, namely:- In the said notification, in the first paragraph, after the proviso, the following proviso shall be inserted, namely: - Provided that for registered persons whose principal place of business is in the State of Assam, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of Assam Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than I .5 crore rupees in the preceding financial year or current financial year, for the month of November, 2019 till 31 st December, 2019. This notification shall be deemed to have been issued on the 26th day of December, 2019 and shall come into force with effect from the 11 th Day of December, 2019. ANURAG GOEL, Commissioner of State Tax, Assam, Dispur, Guwahati.