THE ASSAM GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 4/2017-GST No. CT/GST-10/2017/188. Dated 8th August, 2017

In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column (3) of the said Table, namely:-

Table

Sl. No.	Month	Date for filing of FORM GSTR-3B
(1)	(2)	(3)
1	July, 2017	20th August, 2017
2	August, 2017	20th September, 2017.

Provided that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to February, 2019 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. FTX. 56/2017/Pt-I/l 30 dated the 14th September. 2018 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 448 dated the 18th September, 2018, shall be furnished electronically through the common portal on or before the 31st day of March, 2019.

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

(Anurag Goel)

Commissioner of State tax, Assam

Dispur, Guwahati