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<h1>Assam GST Fourth Amendment: New Deadlines, Exchange Rate Rules, Export Invoice Endorsements, and GSTR-3B Filing Updates.</h1> The Assam Goods and Services Tax (Fourth Amendment) Rules, 2017, effective from July 1, 2017, introduce several changes to the Assam GST Rules. Rule 24 extends the deadline for compliance to September 30, 2017. Rule 34 specifies the rate of exchange for taxable goods and services. Rule 46 mandates specific endorsements on export invoices. Rule 61 allows electronic filing of GSTR-3B returns and outlines procedures for discrepancies in returns. Amendments to rules 83 and 89 involve terminological changes. Forms GST TRAN-1 and GST TRAN-2 are updated to include 'HSN as applicable' in specific columns.