Section 7(6D) in THE ASSAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
(6D)The provisions of sub~section (6A) or sub-section (6B) or sub-section (6C) shall not apply to such person or class of persons or part of the State, as the Government may, on the recommendations of the Council, specify by notification.Explanation.- For the purposes of this section, the expression "Aadhaar number, shall have the same meaning as assigned to it in cJause (a) of section 2 of the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services) Act, 2016.".In the principal Act, after section 31, the following new section shall be inserted, namely: -"Facility 31A.The Government may, on the recommendations of or digital the Council, prescribe a class of registered persons payment to who shall provide prescribed modes of electronic recipient. payment to the recipient of supply of goods or services or both made by him and give option to such recipient to make payment accordingly, in such manner and subject to such conditions and restrictions, as may be prescribed.".In the principal Act, in section 39,- (1) for sub-sections (I) and {2), the following sub-sections shall be substituted, namely:-"(1) Every registered person, other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish, a return, electronically, of inward and outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid and such other particulars, in such form and manner, and within such time, as may be prescribed:Provided that the Government may, on the reconunendations of the Council, notify certain classes of registered persons who shall furnish a return for every quarter or part thereof, subject to such conditions and restrictions as may be specified therein.
