In exercise of the powers conferred by clause (b) of sub-rule (1) of rule 40 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, hereby extends the time limit for making a declaration, in FORM GST ITC-01, by the registered persons, who have become eligible during the months of July, 2017, August, 2017 and September, 2017, to the effect that they are eligible to avail the input tax credit under subsection (1) of section 18 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. XXVIII of 2017), till the 31st day of October, 2017.

ANURAG GOEL,

Commissioner of State Tax, Assam,

Dispur, Guwahati.