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Seeks to extend the time limit for furnishing the return in FORM GSTR-3B for the newly migrated taxpayers
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..../183.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments - (i) in notification No. 4/2017-GST dated the 08th August, 2017 (No.CT/GST-10....