Section 9 in THE ASSAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
9. Amendment of section 49
Provided further that every registered person furnishing return under sub-section (2) shall pay to the Government, the tax due taking into account turnover in the State, inward supplies of goods or services or both, tax payable, and such other particulars during a quarter, in such form and manner, and within such time, as may be prescribed.".In the principal Act, in section 44, in sub-section (1), for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new provisos shall be inserted, namely:-"Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual return for such class of registered persons as may be specified therein:Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.".In the principal Act, in section 49, after sub-section (9), the following new sub-sections shall be inserted, namely:-••(tO) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for integrated tax, central tax, State tax or cess, in such form and manner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund from the electronic cash ledger under this Act.
