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<h1>Assam Amends GST Notification: Deadline Extended from October 31 to November u/r 40(1)(b) Authority.</h1> The Government of Assam, through the Commissioner of State Tax, has issued an amendment to Notification No. 14/2017-GST, originally dated October 13, 2017. This amendment, effective from October 27, 2017, modifies the deadline mentioned in the original notification. The deadline of 'the 31st day of October, 2017' is replaced with 'the day of November, 2017.' This change is made under the authority of clause (b) of sub-rule (1) of rule 40 of the Assam Goods and Services Tax Rules, 2017.