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of <h1>Assam GST Rules Amended: New Sub-rule 3A in Rule 3, E-Way Bills for Interstate Job-Work, Revised TRAN-1 Allowed.</h1> The Assam Goods and Services Tax (Seventh Amendment) Rules, 2017, effective from September 15, 2017, introduce several changes to the Assam GST framework. Key amendments include the insertion of a new sub-rule 3A in rule 3, allowing provisional registrants to opt for tax payment under section 10 from October 1, 2017. Rule 120A permits registered persons to revise their GST TRAN-1 declarations once. Rule 127 now requires a quarterly performance report to the Council, and rule 138 mandates e-way bills for interstate job-work and handicraft goods transport. Amendments also affect forms GSTR-4, GST TRAN-1, and GST EWB-01, updating supply classifications and documentation requirements.
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