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of <h1>Assam extends FORM GSTR-1 submission deadline for May 2021 by 15 days under Notification No. 45/2021-GST.</h1> The Government of Assam, through the Principal Commissioner of State Tax, has extended the due date for submitting FORM GSTR-1 for May 2021 by 15 days. This amendment to notification No. 42/2021-GST is made under the authority of the Assam Goods and Services Tax Act, 2017, following the Council's recommendations. The change is officially documented in Notification No. 45/2021-GST and is effective retroactively from June 1, 2021.
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