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of <h1>Assam GST Rules Amended: Rule 117 Extended for TRAN-1 Filing, Rule 142 Updated for Section 125 References.</h1> The Assam Goods and Services Tax (Ninth Amendment) Rules, 2018, effective from September 10, 2018, amends the Assam GST Rules, 2017. It introduces sub-rule (1A) to Rule 117, allowing the Commissioner to extend the deadline for submitting FORM GST TRAN-1 electronically until March 31, 2019, for those facing technical difficulties. Additionally, it permits submission of FORM GST TRAN-2 by April 30, 2019, for those filing under sub-rule (1A). Rule 142 is amended to include references to section 125 alongside section 76. The notification was issued by the Finance Department of the Government of Assam.
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