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    <title>Extention of time limit for furnishing the details or return for the month of July, 2017 and August, 2017.</title>
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    <description>The Commissioner, under powers conferred by the Assam Goods and Services Tax Act, 2017, extends the time limit for furnishing the details or returns specified in the Act for July 2017 and August 2017 and supersedes earlier notifications. The notification prescribes revised due dates for Forms GSTR-1, GSTR-2 and GSTR-3 for July 2017 (due in specified periods in September) and for August 2017 (due in specified periods in October), thereby modifying the statutory timelines for submission of those returns.</description>
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