In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, is hereby pleased to make the following further amendments in the notification no. FTX.56/2017/Pt-l 1/97 dated the 1st February, 2018. issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 36 dated the 2nd February, 2018, namely

In the said notification, after the fourth proviso, the following proviso shall be inserted, namely: -

"Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021-22 under section 47 of the said Act shall stand waived for the period from the 1st day of May, 2022 till the 30th day of June, 2022.".

This notification shall be deemed to have come into force with effect from the 26th day of May, 2022.

JAYANT NARLIKAR,

Commissioner & Secretary to the Government of Assam,

Finance (Taxation) Department.