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 supersession of notification No. CT/GST-14/2017/110 dated the 29th March, 2018 (No.6/2018-GST), published in the Assam Gazette, Extraordinary, vide number 170 dated the 29th March, 2018, except as respects things done or omitted to be done before such supersession, the Commissioner hereby extends the time limit for furnishing the return by an Input Service Distributor in FORM GSTR-6 under sub-section (4) of section 39 of the said Act read with rule 65 of the Assam Goods and Services Tax Rules, 2017 for the month of July, 2017 to June, 2018, till the 31 st day of July, 2018.

ANURAG GOEL,

Commissioner of State Tax, Assam,

Dispur, Guwahati.