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<h1>Assam Govt Mandates Electronic Filing of FORM GSTR-3B for July & August 2017 u/r 61(5.</h1> The Government of Assam, through the Office of the Commissioner of Taxes, issued Notification No. 04/2017-GST on August 8, 2017. It mandates the electronic filing of FORM GSTR-3B for the months of July and August 2017 via the common portal. The deadline for July 2017 is set for August 20, 2017, and for August 2017, it is September 20, 2017. This directive is enacted under the authority provided by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, and is effective from August 2017.