Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers - 19/2018-GST - CT/GST-14/2017/184 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION No. 19/2018-GST The 31st December, 2018 No. CT/GST-14/2017/184- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments - (i) in notification No. 11/2017-GST dated the 16th September, 2017 (No.CT/GST-14/2017/29), of the Commissioner of State Tax, Assam, published in the Assam Gazette, Extraordinary, vide No. 541 dated the 16th September, 2017; and (ii) in notification No. 3/2018-GST dated the 26th March, 2018 (No.CT/GST-14/2017/97), of the Commissioner of State Tax, Assam, published in the Assam Gazette, Extraordinary, vide No. 159 dated the 26th March, 2018, namely:- In the said notifications, in the first paragraph, in the proviso, for the words, figures and letters July, 2017 to November, 2018 and 31st day of December, 2018 , the words, figures and letters July, 2017 to February, 2019 and 31st day of March, 2019 shall be respectively substituted. ANURAG GOEL, Commissioner of State Tax, Assam, Dispur, Guwahati