Dept. of Sales Tax

GOODS AND SERVICES TAX Notifications(Removal of Difficulties Order)

Sl.No.	Notification No. and Date of Issue.	Subject/Download PDF
1.	Order No.01/2017 FTX.56/2017/211 dtd.01/12/2017	To remove difficulties in implementing provisions of Composition Scheme.
2.	Order No.01/2018 FTX.56/2017/Pt-II/121 dtd.30/01/2019	Regarding extension of due date for filling of Annual Return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for Financial Year 2017-18 till 31st March, 2019.
3.	Order No.2/2018 FTX.56/2017/Pt-I/172 dtd.28/02/2019	Seeks to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18.
4.	Order No.3/2018 FTX.56/2017/Pt-I/174 dtd.28/02/2019	Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019.
5.	Order No.4/2018 FTX.56/2017/Pt-I/176 dtd.28/02/2019	Seeks to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December,2018 till 31.01.2019.
6.	Order No.1/2019 FTX.56/2017/373 dtd.04/03/2019	Seeks to supersede Removal of Difficulties Order No. 1/2017 dated 01.12.2017 (FTX.56/2017/211 dated 01.12.2017) in view of the amendment to Section 10 of the Assam GST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019.
7.	Order No.2/2019 FTX.56/2017/383 dtd.04/03/2019	Seeks to amend Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October,2018 to December, 2018 till 07.02.2019.
8.	Order No.3/2019 FTX.56/2017/Pt-II/195 dtd.03/06/2019	To remove difficulty in implementation of Notification No. 2/2019- State Tax (Rate).
9.	Order No.4/2019 FTX.56/2017/Pt-II/276 dtd.03/06/2019	To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the Assam GST Act, 2017.
10.	Order No.5/2019 FTX.56/2017/416 dtd.13/06/2019	Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.
11.	Order No.6/2019 FTX.56/2017/473 dtd.05/09/2019	seeks to extend the due date for furnishing FORM GSTR-9, FORM GSTR-9A and FORM GSTR-9C under section 44 of the Assam Goods and Services Tax Act, 2017.
12.	Order No.7/2019 FTX.56/2017/Pt-I/239 dtd.04/10/2019	Seeks to remove difficulties regarding filing of Annual returns by extending further the due date for filing of Annual return / Reconciliation Statement for the financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019.
13.	Order No.8/2019 FTX.56/2017/532 dtd.04/03/2020	Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31st December, 2019 and for FY 2018-19 till 31st March, 2020
14.	Order No.9/2019 FTX.56/2017/Pt-II/421 dtd.11/02/2020	Issuance of Removal of Difficulties Order so as to extend the last date for filing of appeals before the GST Appellate Tribunal against orders of Appellate Authority on account of non-constitution of benches of the Appellate Tribunal
15.	Order No.10/2019 FTX.56/2017/Pt-III/425 dtd.17/03/2020	Seeks to extend the last date for furnishing of annual return/reconciliation statement in FORM GSTR-9/FORM GSTR-9C for FY 2017-18 till 31.01.2020
16.	Order No.1/2020 FTX.56/2017/Pt-I/450 dtd.19/08/2020	Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers.