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 in notification No. 12/2018-GST dated the 10th August, 2018 (No.CT/GST-14/2017/137), of the Commissioner of State Tax, Assam, published in the Assam Gazette, Extraordinary, vide No. 398 dated the 10th August, 2018, namely:-

In the said notification, in the first paragraph, in the third 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.