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    <title>Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Assam Goods and Services Tax Rules, 2017.</title>
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    <description>Extension of the statutory time limit for submission of the transitional declaration in FORM GST TRAN-1 under rule 120A is granted by the Commissioner of State Tax, Assam pursuant to powers conferred by the Assam Goods and Services Tax Rules, 2017, prolonging the period for taxpayers to furnish the prescribed declaration required for carrying forward eligible transitional input tax credits and other opening adjustments under the GST transition framework.</description>
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      <description>Extension of the statutory time limit for submission of the transitional declaration in FORM GST TRAN-1 under rule 120A is granted by the Commissioner of State Tax, Assam pursuant to powers conferred by the Assam Goods and Services Tax Rules, 2017, prolonging the period for taxpayers to furnish the prescribed declaration required for carrying forward eligible transitional input tax credits and other opening adjustments under the GST transition framework.</description>
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