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of <h1>Assam GST Rules Amended: Changes in Return Submissions, Input Tax Credit, Export Refunds, and New Forms Introduced.</h1> The Assam Goods and Services Tax (Eight Amendment) Rules, 2018, effective from September 4, 2018, introduce several amendments to the Assam GST Rules, 2017. Key changes include modifications to rules regarding the submission of pending returns to avoid cancellation proceedings, input tax credit eligibility based on document particulars, and the definition of 'Adjusted Total Turnover.' Amendments also impact refund claims for integrated tax on exports and documentation requirements for imported goods. Additionally, new forms such as GST REG-20 and GST ITC-04 have been introduced, alongside revisions to existing forms and procedural guidelines for annual returns and tax credit declarations.
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