In exercise of the powers conferred by sub-section (3) of section 1 of the Assam Goods and Services Tax Act, 2017 (Assam Act No, XXVIII of 2017), the Governor of Assam is hereby pleased to appoint the 1st day of August, 2021, as the date on which the provisions of section 35 as at SI. No. 4 and section 44 as at SI. No.5 of the Assam Goods and Services Tax (Amendment) Act, 2021 (Assam Act No. XXI of 2021), shall come into force.

JAYANT NARLIKAR,

Commissioner & Secretary to the Government of Assam,

Finance (Taxation) Department.