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of <h1>Assam GST Notification: File FORM GSTR-3B by Aug 20, 2017, or opt for FORM GST TRAN-1 by Aug 28, 2017.</h1> The Government of Assam, through the Commissioner of Taxes, issued Notification No. 05/2017-GST on August 17, 2017, detailing conditions for filing FORM GSTR-3B for July 2017. Registered persons eligible for input tax credit under section 140 of the Assam GST Act, 2017, must file by August 20, 2017, unless opting to file FORM GST TRAN-1 by August 28, 2017. Tax liabilities must be settled via electronic cash or credit ledger. Excess tax payable beyond initial deposits must be paid with interest by August 28, 2017. This notification is effective upon publication in the Official Gazette.
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