In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVlll 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 amendment in the notification of Government of Assam issued by Commissioner of State Tax, Assam vide No. CT/GST-14/2017/137 dated the 10th August, 2018 (No.12/2018-GST), published in the Assam Gazette, Extraordinary, vide number 398 dated the 10th August, 2018, namely:-

In the first paragraph of the said notification, the following proviso shall be inserted, namely:-

"Provided that the return in FORM GSTR-3B for the month of July, 2018 shall be furnished electronically through the common portal, on or before the 24th August, 2018.".

ANURAG GOEL,

Commissioner of State Tax,

Assam, Dispur, Guwahati.