Section 12(2) in THE ASSAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
(2)in sub-section (5), for the punctuation mark".", the punctuation mark ":" shal l be substituted and thereafter the following new provisos sha ll 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 statement 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, after section 53, the following new section shall be inserted, namely: -"Transfer of certain amounts.
