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<h1>Assam GST Tenth Amendment: Rule 89 and 96A Changes for Refunds and Compliance Extensions Effective October 2017.</h1> The Assam Goods and Services Tax (Tenth Amendment) Rules, 2017, effective from October 18, 2017, introduces amendments to the principal rules under the Assam Goods and Services Tax Act, 2017. Rule 89 is amended to allow either the recipient or supplier of deemed export supplies to file applications for refunds, provided certain conditions are met. Rule 96A is modified to allow the Commissioner to extend the period for compliance beyond three months. Changes to FORM RFD-01 include updated statements for refunds related to exports of services and supplies to SEZ units or developers.