Class of persons under proviso to section 39(1) - Option to furnish a return for every quarter

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..... 1) of section 39 read with proviso to sub-section (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. other than a person referred to in section 14 of the Integra .....

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..... inue to furnish the return as per the selected option for future tax periods, unless they revise the same. A registered person whose aggregate turnover crosses five crore rupees during a quarter in a financial year shall not be eligible for furnishing of return on quarterly basis from the first month of the succeeding quarter. For the registered person falling in the class specified in column (2 .....

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..... ees and up to 5 crore rupees in the preceding financial year Quarterly return The registered persons referred to in column (2) of the said Table, may change the default option electronically, on the common portal, during the period from the 5th day of December, 2020 to the 31 day of January, 2021. This notification shall be deemed to have been issued on the 10th day of November, 2020. SHYAM JA .....

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