In exercise of the powers conferred by section 168 A of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XX VIII 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), after the first proviso, the following proviso shall be inserted, namely: -

"Provided further that where, any time limit for completion or compliance of any action, by any person, has been specified in, or prescribed or notified under sub-section (7) of section 31 of the said Act in respect of goods being sent or taken out of India on approval for sale or return, which falls during the period from the 20th day of March. 2020 to the 30th day of October, 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 stand extended upto the 31st day of October, 2020,".

This notification shall be deemed to have come into force with effect from the 21st day of September, 2020

SHYAM JAGANNATHAN,

Commissioner & Secretary to the Government of Assam,

Finance (Taxation) Department.