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)

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..... 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 th .....

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..... oods 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 21st day of March, 2020. S. JAGANNATHAN, Commissioner & Secretary to the Government of Assam, Finance (Taxa .....

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