Assam GST Rules set electronic procedures for registration, composition levy intimation, stock filings and cancellation processes. The Rules establish procedural and documentary requirements under the Assam Goods and Services Tax Act, 2017: electronic intimation and stock filings for the composition levy (FORM GST CMP-01 to CMP-07 and CMP-03), detailed registration procedures including PAN/mobile/e-mail verification and provisional enrolment (FORM GST REG-01, REG-25, REG-26), timelines for officer verification, and processes for amendment, cancellation, revocation and electronic authentication of filings, with prescribed forms and obligations to display registration and GSTIN.
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Provisions expressly mentioned in the judgment/order text.
Assam GST Rules set electronic procedures for registration, composition levy intimation, stock filings and cancellation processes.
The Rules establish procedural and documentary requirements under the Assam Goods and Services Tax Act, 2017: electronic intimation and stock filings for the composition levy (FORM GST CMP-01 to CMP-07 and CMP-03), detailed registration procedures including PAN/mobile/e-mail verification and provisional enrolment (FORM GST REG-01, REG-25, REG-26), timelines for officer verification, and processes for amendment, cancellation, revocation and electronic authentication of filings, with prescribed forms and obligations to display registration and GSTIN.
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