In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (1) of rule 61 of the Assam Goods and Services Tax Rules, 2017, the Principal Commissioner of State Tax, Assam, on the recommendations of the Council, is hereby pleased to extend the due date for furnishing the return in FORM GSTR-3B for the month of April, 2022 till the 24th day of May, 2022.

This notification shall be deemed to have been issued on the 17th day of May, 2022.

RAKESH AGARWALA,

Principal Commissioner of State Tax, Assam,

Dispur, Guwahati.