SECTION 39 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 [RETURNS]
EXTENSION OF TIME LIMIT FOR FILING GSTR-3 FOR MONTHS OF JULY/AUGUST, 2017
NOTIFICATION NO.3/2017-GST [NO.CT/GST-10/2017/187], DATED 7-8-2017
In exercise of the powers conferred by the sub-section (6) of section 39 of the Assam Goods and Services Tax Act 2017 (Assam Act No. XXVIII of 2017), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the return under sub-section (1) of section 39 of the said Act for the month as specified in column (2) of the Table below, within the period as specified in the corresponding entry in column (3) of the said Table, namely :—
|Serial Number||Month||Time period for filing or details in FORM GSTR-J|
|1.||July, 2017||11th to 15th September, 2017|
|2.||August, 2017||26th to 30th September, 2017.|
This notification shall come into force with effect from the 8th day of August, 2017.