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 sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the "said rules"), the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in notification number 12/2018-GST, dated the 10th August, 2018 [CT/GST-14/2017/137 dated the 10th August, 2018], of the Commissioner of State Tax, Assam, published in the Assam Gazette, Extraordinary, No. 398 dated the 10th August, 2018, namely

In the said notification, in the first paragraph, after the third proviso, the following provisos shall be inserted, namely: -

"Provided also that the return in FORM GSTR-3B of the said rules for the month of January, 2019 shall be furnished electronically through the common portal, on or before the 22nd February, 2019.".

ANURAG GOEL,

Commissioner of State Tax,

Assam, Dispur, Guwahati.