Seeks to prescribe return in FORM GSTR-3B of CGST Rules, 2017 along with due dates of furnishing the said form for October, 2020 to March, 2021.

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....ber, 2020 No. CT/GST-14/2017/278.- In exercise of the powers conferred by section 168 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"). read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules. 2017 (hereafter in this notification referred to as the "said rules"), the Commi....