GST rules amendment extends compliance timelines and updates migrated taxpayer registration cancellation form, effective retrospectively. Amendments to the Assam GST Rules, 2017 (effective 29 September 2017) substitute '30th September' with '31st October' in rule 24(4), and replace references to 'ninety days of the appointed day' in rules 118, 119 and 120 with 'the period specified in rule 117 or such further period as extended by the Commissioner.' The amendment adds the marginal heading for revision of declaration in FORM GST TRAN-1 and updates FORM GST REG-29 to retitle the cancellation heading for migrated taxpayers and change the PART-A item (i) label from 'Provisional ID' to 'GSTIN.'
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Amendments to the Assam GST Rules, 2017 (effective 29 September 2017) substitute "30th September" with "31st October" in rule 24(4), and replace references to "ninety days of the appointed day" in rules 118, 119 and 120 with "the period specified in rule 117 or such further period as extended by the Commissioner." The amendment adds the marginal heading for revision of declaration in FORM GST TRAN-1 and updates FORM GST REG-29 to retitle the cancellation heading for migrated taxpayers and change the PART-A item (i) label from "Provisional ID" to "GSTIN."
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