In exercise of the powers conferred by sub-section (6) of section 39 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 supercession of notification No. 7/2017-GST, dated the 28th August, 2017, published in the Assam Gazette, Extraordinary, vide number 497, dated the 29th August, 2017, except as respects things done or omitted to be done before such supercession, the Commissioner hereby extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under subsection (4) of section 39 of the said Act read with rule 65 of the Assam Goods and Services Tax Rules, 2017 for the months of July, 2017, August, 2017 and September, 2017 till the 15th day of November, 2017.

ANURAG GOEL,

Commissioner of State Tax,

Assam, Dispur, Guwahati.