Effective Date


Labour Law Gazette Notifications

Released Date: 16th Dec, 2021


The Assam Professions, Trades, Callings And Employments Taxation (Amendment) Act, 2021

Government of Assam vide notification No. LGL.55/2005/46 has amended the provisions towards liability of tax, returns and included new provisions towards applicability of the provisions on Assam Value Added Tax and automated data processing system. As per the amendment, (1) apply liability to tax on members of the armed forces of India, (2) The penalty for not filing return has increased to one hundred for each day of delay or a maximum of rupees five thousand whichever is less, (3) The employers who are previously registered under The Assam Goods and Services Tax Act, 2017, The Assam Value Added Tax Act, 2003, The Assam Taxation (On Specified Lands) Act, 1990, The Assam Agricultural Income-tax Act, 1939, The Assam Electricity Duty Act, 1964 considered to be registered under this enactment, (4) The Assam Value Added Tax Act, 2003 is applicable as is without any change, (5) Introduction of procedures for e-filing of returns and e-payment of taxes and automated data processing system. Please refer to the notification for more details

Effective Date: 16th Dec, 2021

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