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, and in supersession of notification No. FTX.56/2017/Pt-II/618 dated the 26th February. 2021 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 149 dated the 3rd March, 2021, except as respects things done or omitted to be done before such supersession, hereby waives the amount of penalty payable by any registered person under section 125 of the said Act for non-compliance of the provisions of notification No. FTX.56/20I7/Pt-II/546 dated the 22nd May, 2020, of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 221 dated the 27th May, 2020, between the period from the 1st day of December, 2020 to the 30th day of September, 2021.

This notification shall be deemed to have come into force with effect from the 30th day of June, 2021.

JAYANT NARLIKAR,

Commissioner & Secretary to the Government of Assam,

Finance (Taxation) Department.