In exercise of the powers conferred by sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common portal before the dates as specified in the corresponding entry in column (3) of the said Table, namely:-
Table
This notification shall come into force with effect from the 8th day of August, 2017.
(Anurag Goel)
Commissioner of State tax, Assam
Dispur, Guwahati