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 the notification no 35/2020-GST, dated the 21st April, 2020. [CT/GST-14/2017/258 dated the 21st April, 2020], of the Commissioner of State Tax. Assam, published in the Assam Gazette, Extraordinary, No. 164 dated the 21st April, 2020, namely:-

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

"Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the State of Assam, the return in FORM GSTR-3B of the said rules for the month of August. 2020 shall be furnished electronically through the common porial, on or before ihe 3rd day of October, 2020."

This notification shall be deemed to have come into force wiih effect from the 24th day of June, 2020.

ANURAG GOEL,

Commissioner of State Tax, Assam,

Dispur, Guwahati.