In partial modification of the notifications 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 and No.FTX.56/2017/Pt-lI/659 dated the 10th August. 2021, of the Finance (Taxation) Department. Government of Assam, published in the Assam Gazette. Extraordinary. No. 378. dated the 16 August. 2021 and in exercise of the powers conferred by section 168A of the Assam Goods and Services Tax Act. 2017 (Assam Act No. XXVIII of 2017) (hereinafter in this notification referred to as the "said Act"), the Governor of Assam, on the recommendations of the Council, is hereby pleased to notify that where a registration has been cancelled under clause (b) or (c) of sub-section (2) of section 29 of the said Act and the time limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act falls during the period from the 1st day of March. 2020 to 31st day of August. 2021. the time limit for making such application shall be extended upto the 30th day of September. 2021.

This notification shall be deemed to have come into force with effect from the 29th day of August, 2021.

JAYANT NARLIKAR,

Commissioner & Secretary to the Government of Assam,

Finance (Taxation) Department.