In exercise of the powers conferred by section 128 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 further amendment in the notification No. FTX.5 6/2017/Pt-1/96 dated the 21st February, 2018 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 79 dated the 23rd February, 2018, namely:-

In the said notification, for the existing fourth proviso, the following proviso shall be substituted, namely: -

"Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to fUmish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:-

Table

This notification shall be deemed to have come into force with effect from the 24th day of June, 2020.

SHYAM JAGANNATHAN,

Commissioner & Secretary to the Government of Assam,

Finance (Taxation) Department.