Section 11(1) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
(1)The eligible unit holding a Certificate of Entitlement shall file an application in the format annexed at Annexure-9 for reimbursement of the State tax (SGST) paid in cash, other than the amount of tax paid by utilization of input tax credit, to the jurisdictional Assistant Commissioner of State tax or the Superintendent of State tax, as the case may be, the due date for filing such application shall be thirty days of the due date of payment of tax under the Assam Goods and Services Act, 2017 if such tax is paid within the due date or thirty days of the payment if such payment is made after due date, relating to the month to which the claim relates:Provided that, if the applicant unit is prevented by sufficient cause from filing tire application for reimbursement of the State tax within aforesaid period of thirty days, the unit may furnish such application within a further period of thirty days along with the application for succeeding month:Provided further that in respect of periods after coming of the Assam Goods and Services Tax Act into Force but prior to the date of notification of the Reimbursement Scheme, the applications for reimbursement for the first time shall be filed separately for each month within sixty days of such date of notification:Provided also that the Commissioner of State tax may extend such period by a further period of one hundred twenty days on application by the concerned unit.
