Statutory deadline amendment under section 148 extends Assam GST deadline to 31st August, effective from 29th July. The notification amends the Finance (Taxation) Department's prior Assam GST notification by substituting the proviso date in paragraph 2 from 31st July, 2019 to 31st August, 2019 under section 148 of the Assam Goods and Services Tax Act, 2017; the amendment is deemed to have come into force from the 29th day of July, 2019.