Registered No.-768/97

THE ASSAM GAZETTE

EXTRAORDINARY

PUBLISHED BY THE AUTHORITY

43

20

2025, 30

1946 (

)

No. 43 Dispur, Monday, 20th January, 2025, 30th Pausa, 1946 (S. E.)

GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR

OFFICE OF THE PRINCIPAL COMMISSIONER OF STATE TAX

CUM COMMISSIONER OF TAXES, ASSAM

NOTIFICATION No. 55/2025-GST

The 18th January, 2025

Guwahati : Printed and Published by the Director, Directorate of Printing & Stationery, Assam, Guwahati-21.

Extraordinary Gazette No. 85 - 10 + 10 - 20 - 01 - 2025. (visit at– dpns.assam.gov.in)

JITU DOLEY,

Principal Commissioner of State Tax, Assam.

No. CT/GST-14/2017/368.- In exercise of the powers conferred by sub-section (6) of section

39 read with section 168 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 in FORM GSTR-3B electronically, through the common portal by the registered

persons, as specified under-

(i)

Sub-section (1) of section 39, for the month of December, 2024, till twenty second day of

January, 2025.

(ii)

Proviso to sub-section (1) of section 39 for the quarter of October, 2024 to December,

2024, for the class of registered persons mentioned in column (2) of the Table given

below, till the date mentioned in the corresponding entry in column (3) of the said Table

namely :-

Table

This notification shall be deemed to have been issued on the 10th of January, 2025.

Sl. No.

Class of registered persons

Due Date

(1)

(2)

(3)

Registered persons whose principal place

of business is in the States of Assam

1.

Twenty-sixth day of January, 2025