Seeks to extend the due date for filling of FORM GSTR-3B for newly migrated (obtaining GSTIN vide notification No. FTX.56/2017/Pt-I/130 dtd.14/09/2018) taxpayers [Amends notf. No. 12/2018-GST].

GST – States – CT/GST-14/2017/163-16/2018-GST – Dated:- 21-9-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX ASSAM :: :: KAR BHAWAN NOTIFICATION No. 16/2018-GST The 21st September, 2018 No. CT/GST-14/2017/163.- 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 (5) 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 following further amendments in notification No, CT/GST-14/2017/137 dated the 10th August, 2018 (No, 12/2017-GST) of the Commissioner of State Tax,

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