In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) and subrule (3) of rule 45 of the Assam Goods and Serv ices Tax Rules. 2017, the lime limit for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, during the period from 1st January, 2021 to 31st March, 2021 is hereby extended till the 30th day of June, 2021,

This notification shall be deemed to have come into force with effect from the 25th day of April, 2021.

ANURAG GOEL,

Principal Commissioner of State Tax, Assam,

Dispur, Guwahati.