Exemption from tax under section 9(4) extends deferment of payment under amended state notification, effective from August sixth. Exemption from payment of tax under section 9(4) of the Assam SGST Act, 2017 is extended by substituting the earlier cut-off with the 30th day of September, 2019; the amendment is effected by a finance notification issued under section 11(1) and is deemed to have come into force from 6th August, 2018.