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 subrule (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 -

(i) in notification No. 4/2017-GST dated the 08th August, 2017 (No.CT/GST-10/2017/188), of the Commissioner of Taxes, Assam, published in the Assam Gazette, Extraordinary, vide No. 463 dated the 09th August, 2017; and

(ii) in notification No. 17/2017-GST dated the 15th November, 2017 (No.CT/GST-14/2017/61), of the Commissioner of Taxes, Assam, published in the Assam Gazette, Extraordinary, vide No. 661 dated the 15th November, 2017, namely:-

In the said notifications, in the first paragraph in the 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.