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 the 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 second paragraph, after the fourth proviso, the following proviso shall be inserted, namely: -

"Provided also that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST CMP-08 of the Assam Goods and Services Tax Rules, 2017 for the quarter ending 30th June, 2022 till the 31st day of July, 2022.".

This notification shall be deemed to have come into force with effect from the 5th day of July, 2022.

JAYANT NARLIKAR,

Commissioner & Secretary to the Government of Assam,

Finance (Taxation) Department.