Seeks to extend the due date for FORM GSTR-1 for May, 2021 by 15 days. - 45/2021-GST - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE PRINCIPAL COMMISSIONER OF STATE TAX CUM COMMISSIONER OF TAXES, ASSAM NOTIFICATION No. 45/2021-GST The 7th June, 2021 No. CT/GST-14/2017/309 .- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Principal Commissioner of State Tax, Assam on the recommendations of the Council, is hereby pleased to make the following further amendment in notification No. 42/2021 -GST (No. CT/GST- 14/2017/292 dated the 22nd January, 2021) of the Principal Commissioner of State Tax, Assam, published in the Assam Gazette, Extraordinary, No. 57 dated the 25th January, 2021, namely:- In the said notification, in the second proviso, after the word and figure April, 2021 , the words and figure and May, 2021 shall be inserted. This notification shall be deemed to have come into force with effect from the 1 st day of June, 2021. RAKESH AGARWALA, Principal Commissioner of State Tax, Assam, Dispur, Guwahati.