THE ASSAM GOODS AND SERVICES TAX ACT, 2017 Notifications History

Body Notification No. 1/2017-GST No. CT/GST-10/2017/185. Dated 7th August, 2017

In exercise of the powers conferred by the second proviso to subsection (1) of section 37 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details as specified in sub-section (1) of section 37 of the said Act for the month as specified in column (2) of the Table below, within the period as specified in the corresponding entry in column (3) of the said Table, namely:-


Sl. No. Month Time period for filing of details of outward supplies in FORM GSTR-1
(1) (2) (3)
1 July, 2017 1st to 5th September, 2017
2 August, 2017 16th to 20th September, 2017.

This notification shall come into force with effect from the 8th day of August, 2017.

(Anurag Goel)

Commissioner of State tax, Assam

Dispur, Guwahati