In exercise of the powers conferred by section 168A 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"), the Governor of Assam, on the recommendations of the Council, 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

ln the said notification, in the first paragraph, in clause (ii), for the existing proviso, the following proviso shall be substituted, namely:-

''Provided that where an e-way bill has been generated under rule 138 of the Assam Goods and Services Tax Rules, 2017 on or before the 24th day of March, 2020 and whose validity has expired on or after the 20th March, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 30th day of June, 2020,",

This notification shall be deemed to have been issued on the 9th day of June, 2020 and shall be deemed to have come into force with effect from the 31st day of May, 2020.

SHYAM JAGANNATHAN,

Commissioner & Secretary to the Government of Assam,

Finance Department.