NOTIFICATION No.FTX.56/2017/574-STATE TAX, Dated 14th July, 2020

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 Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal Rules, namely:-

1. Short title and commencement.

(1) These rules may be called the Assam Goods and Services Tax (Sixth Amendment) Rules, 2020.

(2) They shall be deemed to have come into force with effect from the 27th day of May, 2020.

2. Amendment in rule 26.

In the principal rules, in Rule 26, in sub-rule (1), for the second proviso, following provisos shall be substituted, namely: -

"Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21s1 day of April, 2020 to the 30th day of September, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC):

Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27th day of May, 2020 to the 30th day of September, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC).".

SHYAM JAGANNATHAN,

Commissioner & Secretary to the Government of Assam,

Finance (Taxation) Department.