Seeks to waive penalty payable for noncompliance of the provisions of notification No.FTX.56/ 2017/Pt-II/545 dtd. 22/05/2020 - FTX.56/2017/Pt-II/618 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION-STATE TAX The 26th February, 2021 No. FTX.56/2017/Pt-II/618 .- In exercise of the powers conferred by section 128 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 Governor of Assam on the recommendations of the Council, is hereby pleased to waive the amount of penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of notification of the Government of Assam, Finance (Taxation) Department No. FTX.56/2017/Pt-II/545 dated the 22nd May, 2020, published in the Gazette of Assam, Extraordinary, vide number 220, dated the 27th May, 2020, between the period from the 01st day of December, 2020 to the 31 st day of March, 2021, subject to the condition that the said person complies with the provisions of the said notification from the 01 st day of April, 2021. This notification shall be deemed to have been issued on the 29th day of November, 2020. SHYAM JAGANNATHAN, Commissioner Secretary to the Government of Assam, Finance (Taxation) Department.