In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Government of Assam hereby appoints the 21st day of November, 2019, as the date from which the provisions of the Assam Goods and Services Tax (Fourteenth) Amendment Rules, 2018 rule 12 of [notification No. FTX.56/2017/Pt-1/184, dated the 28th February, 2019, published in the Assam Gazette, Extraordinary, No. 106 dated the 1st March, 2019], shall come into force,

This notification shall be deemed to come into force from 23rd day of April, 2019.

RAJIV KUMAR BORA,

Additional Chief Secretary to the Government of Assam,

Finance Department.