Seeks to extend the last date for filing the return in FORM GSTR-3B for the months of August to December, 2017.

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..... 2017/29.- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, read with notification No. 4/2017-GST dated the 08th August, 2017 published in the Assam Gazette, Extraordinary, vide number 463 dated the 09th August, 2017 , the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified .....

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..... 5. December, 2017 20th January, 2018 Payment of taxes for discharge of tax liability as per FORM GSTR-3B: Every registered person furnishing the return in FORM GSTR-3B shall, subject to the provisions of section 49 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referre .....

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