Special procedure for making payment of 35% as tax liability in first two (2) months

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..... section 148 read with subsection (7) of section 39 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereinafter in this notification referred to as the said Act ), the Governor of Assam. on the recommendations of the Council, is hereby pleased to notify the registered persons, notified under proviso to sub-section (1) of section 39 of the said Act, who have opted to f .....

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..... (a) for the first month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability ; (b) for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax liability for the first and the sec .....

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