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of <h1>Section 28 of Assam GST Act: Notify changes in registration details promptly; officer approval required for some amendments.</h1> Section 28 of the Assam Goods and Services Tax Act, 2017, mandates that registered individuals or those with a Unique Identity Number must notify the proper officer of any changes in their registration details within a prescribed timeframe and manner. The officer can approve or reject these amendments based on the information provided or as determined by them. Certain amendments do not require officer approval, and any rejection must be preceded by an opportunity for the applicant to be heard. Decisions made under the Central Goods and Services Tax Act regarding amendments are applicable under this Act.
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