In exercise of the powers conferred by the first proviso to sub-rule (3) of rule 61 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Principal Commissioner of State Tax, Assam, on the recommendations of the Council, is hereby pleased to extend the due date for depositing the tax due under proviso to sub-section (7) of section 39 of the Assam Goods and Services Tax Act, 2017 in FORM GST PMT-06 for the month of April, 2022 till the 27th 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.