Seeks to extend the due date for furnishing FORM GSTR-3B for supply made in the month of August, 2020 for tax payer with annual turnover upto 5 crore.

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..... The 2nd July, 2020 No. CT/GST-14/2017/270.- In exercise of the powers conferred by section 168 of the Assam Goods and Services Tax Act. 2017 (Assam Act No- XXVIII of 2017), read with sub-rule of rule 61 of the Assam Goods and Services Tax Rules 2017 (hereafter in this notification referred to as the "said Rules"), the Commissioner, on the recommendations of the Council, hereby makes the .....

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