In exercise of the powers conferred by section 168A of the Assam Goods and Services Tax Act, 2017 (Assam Act No.XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, is hereby pleased to make the following further amendment in the notification No.FTX.56/2017/607 dated the 19th September, 2020 of the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 394 dated the 21st September, 2020, namely:—

In the said notification, in the first paragraph, in clause (i), the following proviso shall be inserted, namely: -

"Provided that where, any time limit for completion or compliance of any action, by any authority, has been specified in, or prescribed or notified under section 171 of the said Act, which falls during the period from the 20th day of March, 2020 to the 29lh day of November, 2020, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action, shall be extended upto the 30th day of November, 2020.".

This notification shall be deemed to have come into force with effect from the 1st day of September, 2020.

SHYAM JAGANNATHAN,

Commissioner & Secretary to the Government of Assam,

Finance Department.