THE ASSAM GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. 27/2019-GST No.CT/GST-14/2017/220. Dated 4th September, 2019

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 of State Tax, on the recommendations of the Council, hereby makes the following amendments in notification number 26/2019-GST, dated the 28th June, 2019, (CT/GST-14/2017/213 dated the 28th June, 2019], of the Commissioner of State Tax, Assam, published in the Assam Gazette, Extraordinary, No. 270 dated the 28th June, 2019, namely:-

ln the said notification, in the first paragraph, the following provisos shall be inserted, namely: -

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

Provided further that the return in FORM GSTR-3B of the said rules for the month of July, 2019 for registered persons whose principal place of business is in the district mentioned in column (3) of the Table below, of the State as mentioned in column (2) of the said Table, shall be furnished electronically through the common portal, on or before the 20th September, 2019:

TABLE

Sl. No.	Name of State	Name of District
(1)	(2)	(3)
1.	Bihar	Araria, Kishanganj, Madhubani, East Champaran, Sitamarhi, Sheohar, Supaul, Darbhanga, Muzaffarpur, Saharsa, Katihar, Purnia, West Champaran
2.	Gujarat	Vadodara
3.	Karnataka	Bagalkot, Ballari, Belagavi, Chamarajanagar, Chikkamagalur, Dakshina Kannada, Davanagere, Dharwad, Gadag, Hassan, Haveri, Kalaburagi, Kodagu, Koppal, Mandya, Mysuru, Raichur, Shivamogga, Udupi, Uttara Kannada, Vijayapura, Yadgir
4.	Kerala	Idukki, Malappuram, Wayanad, Kozhikode
5.	Maharashtra	Kolhapur, Sangli, Satara, Ratnagiri, Sindhudurg, Palghar, Nashik, Ahmednagar
6.	Odisha	Balangir, Sonepur, Kalahandi, Nuapada, Koraput, Malkangiri, Rayagada, Nawarangpur
7.	Uttarakhand	Uttarkashi and Chamoli

Provided also that the return in FORM GSTR-3B of the said rules for the month of July, 2019 for registered persons whose principal place of business is in the State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before the 20th September, 2019.".

This notification shall be deemed to have been issued on the 20th day of August, 2019.

ANURAG GOEL,

Commissioner of State Tax, Assam,

Dispur, Guwahati.