In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with rule 3 of the Assam Goods and Services Tax (Fifth Amendment) Rules, 2020 (hereinafter referred to as the "said rules"), made vide notification No. FTX.56/2017/Pt-III/464 dated the 1st July, 2020 issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 329 dated the 7th August, 2020, the Governor of Assam, hereby appoints the 8th day of June, 2020, as the date from which the said provisions of the rules, shall come into force.

SHYAM JAGANNATHAN,

Commissioner & Secretary to the Government of Assam,

Finance (Taxation) Department.