Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate) - FTX.56//2017/Pt-II/544 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION-STATE TAX The 22nd May, 2020 No. FTX.56/2017/Pt-II/544 . - In exercise of the powers conferred by section 148 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereinafter referred to as the said Act ), the Governor of Assam, on the recommendations of the Council. hereby pleased to make the following amendment in the notification No. FTX.56/2017/412 dated the 13 th June, 2019 of the Finance (Taxation) Department. Government of Assam, published in the Assam Gazette. Extraordinary, vide No. 263 dated the 26 th June. 2019, namely :- In the said notification. in paragraph 2. for the punctuation mark . , the punctuation mark . shall be substituted and thereafter the following proviso shall be inserted, namely: - Provided that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Assam Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules ) for the tax periods in the financial year 2019-20. such taxpayers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20. This notification shall be deemed to have come into force with effect from the 21 st day of March, 2020. S. JAGANNATHAN, Commissioner Secretary to the Government of Assam, Finance (Taxation) Department