SECTION 39 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 61 OF THE ASSAM GOODS AND SERVICES TAX RULES, 2017 [RETURNS ]
EXTENSION OF TIME LIMIT FOR FILING FORM GSTR-3B FOR MONTH AUGUST, 2017 – AMENDMENT IN NOTIFICATION NO.5/2017-GST [NO.CT/GST-10/2017/192], DATED 17-8-2017
NOTIFICATION NO.6/2017-GST [NO.CT/GST-10/2017/193], DATED 21-8-2017
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 and notification No. CT/GST-10/2017/188, dated 8th August, 2017 (Notification No.4/2017-GST) issued by the Commissioner of Taxes, Assam, Government of Assam, published in the Assam Gazette, Extraordinary, No. 463, dated the 9th August, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following amendments in the notification No. CT/GST-10/2017/192 dated 17th August, 2017 (Notification No. 5/2017-GST)issued by the Commissioner of Taxes, Assam, Government of Assam, published in the Assam Gazette, Extraordinary, No. 476 dated the 17th August, 2017, namely:—
(i) in the table,
| (a) | in Sl. No. 1, in column (3), for the figures, letters and word “20th August, 2017”, the figures, letters and word “25th August, 2017” shall be substituted; | |
| (b) | in Sl. No. 2, in column (4), in item (i), for the figures, letters and word “20th August, 2017”, the figures, letters and word “25th August, 2017” shall be substituted; | |
| (c) | in Sl. No. 2, in column (4), in item (iii), for the figures, letters and words “21st day of August, 2017”, the figures, letters and words'”26th day of August, 2017′ shall be substituted; | |
| (d) | in Sl. No. 3, in column (3), for the figures, letters and word “20th August, 2017′, the figures, letters and word “25th August, 2017” shall be substituted. |
(ii) in paragraph 2, after the words “electronic credit ledger” occurring before the Explanation, the words, figures and letters “on or before 25th August, 2017” shall be inserted.
This notification shall come into force with effect from the date of publication in the Official Gazette.