Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers. - 20/2018-GST - CT/GST-14/2017/185 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX :: ASSAM :: KAR BHAWAN NOTIFICATION No. 20/2018-GST The 31st December, 2018 No. CT/GST-14/2017/185.- 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 in notification No. 12/2018-GST dated the 10th August, 2018 (No.CT/GST-14/2017/137), of the Commissioner of State Tax, Assam, published in the Assam Gazette, Extraordinary, vide No. 398 dated the 10th August, 2018, namely:- In the said notification, in the first paragraph, in the third 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