In exercise of the powers conferred by sub-rule (4) of rule 48 of the Assam Goods and Services Tax Rules, 2017 (hereinafter referred as the "said rules"), the Governor of Assam, on the recommendations of the Council, and in supersession of the notification No.FTX.56/2017/Pt-TTI/419 dated the 17th March, 2020 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, vide No. 173 dated the 4lh April, 2020, except as respects things done or omitted to be done before such supersession, hereby notifies registered person, other than a Special Economic Zone unit and those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in any preceding financial year from 2017-18 onwards exceeds ten crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, in terms of subrule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person or for exports.

This notification shall come into force from the 1st day of October, 2020.

S. JAGANNATHAN,

Commissioner & Secretary to the Government of Assam,

Finance (Taxation) Department.