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of <h1>Assam Extends GST 3% Tax Payment Deadline to July 31, 2019; File FORM GST CMP-02 and GST ITC-03.</h1> The corrigendum to Circular No. 51/2019-GST, dated April 5, 2019, issued by the Government of Assam, modifies the deadline for registered persons opting to pay State tax at 3% under the specified notification. Previously, the deadline was April 30, 2019, and it is now extended to July 31, 2019. Eligible persons must file intimation using FORM GST CMP-02 and furnish a statement in FORM GST ITC-03 as per the rules. Any difficulties in implementing these instructions should be reported to the Commissioner of State Tax, Assam.
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