In exercise of the powers conferred by section 148 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 amendments in notification No. FTX.56/2017/412 dated the 13th June, 2019 issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, No. 263 dated the 26th June, 2019, namely:-

In the said notification, in the third paragraph, in the first proviso, for the punctuation mark "." appearing at the end, the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely: -

"Provided further that the said persons shall furnish the return in FORM GSTR-4 of the Assam Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2021, upto the 31st day of May, 2021.".

This notification shall be deemed to have been issued on 1st day of May, 2021 and shall be deemed to have come into force with effect from the 30th day of April, 2021.

JAYANT NARLIKAR,

Commissioner & Secretary to the Government of Assam,

Finance (Taxation) Department.