The ASSAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
assam · 2019
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 3(1) This Act may be called the Assam Goods and Services Tax (Amendment) Act, 2019
- S. 4namely:- "Explcmation 1
- S. 5Section 5 mandates Aadhaar authentication or alternate identification for registration eligibility under Assam GST Act.
- S. 7Section 7 allows exemptions and prescribes electronic payment options and monthly return filing for registered persons in Assam GST.
- S. 9Section 9 amends Assam GST Act to allow Commissioner to extend return deadlines and permit tax transfers between different tax ledgers.
- S. 12Section 12 amends the Assam Goods and Services Tax Act to adjust interest calculations and extend time limits for filing returns and statements.
- S. 13—
- S. 14—
- S. 15Section 15 amends the Assam Goods and Services Tax Act to adjust transfers and refunds related to state and central tax accounts.
- S. 17—
- S. 18—
- S. 19Section 19 amends the Assam Goods and Services Tax Act to include the National Appellate Authority in rulings and binding provisions.
- S. 20(2) in sub-section ( 1 ), in the first tine, after the words
- S. 21Section 21 amends the Assam Goods and Services Tax Act to impose a penalty for profiteering by registered persons who fail to pass on tax benefits.