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of <h1>Assam GST Rules Amended: Changes to Rule 45 on Goods Transfer, New Officer Designation in Rule 125, Transportation Clarifications.</h1> The Assam Goods and Services Tax (Third Amendment) Rules, 2018, effective from March 23, 2018, introduce several amendments to the Assam Goods and Services Tax Rules, 2017. Key changes include modifications to rule 45 regarding the issuance of challans when goods are transferred between job workers. Rule 124 is amended by inserting the letter 'a' in specific provisos. Rule 125 is substituted to designate an officer of a certain rank as Secretary to the Authority. Other amendments involve performance reporting, authority permissions, and quorum requirements for decision-making. Additionally, new explanations clarify transportation terms and address the passing of tax benefits.
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