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of <h1>Assam extends composition levy filing deadline to August 16 for provisional registrants under GST Rule 3(1).</h1> The Commissioner of State Tax, Assam, has extended the deadline for filing intimation for the composition levy under sub-rule (1) of rule 3 of the Assam Goods and Services Tax Rules, 2017. The new deadline is set for August 16, 2017. This extension applies to individuals who have received provisional registration under clause (b) of sub-rule (1) of rule 24 and choose to pay tax under section 10 of the Assam Goods and Services Tax Act, 2017.
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