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Extends the time limit for furnishing the details of outward in FORM GSTR-1.

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....s conferred by the second proviso to sub-section (1) of section 37 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as "the said Act"), and in supersession of notification No. 9/2017-GST, dated the 12th September, 2017, published in the Assam Gazette, Extraordinary, vide number 532, dated the 12th September, 2017, except as re....