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<h1>Assam GST Act Amendment: Threshold Raised to 20 Lakh; Special States Limit Set at 10 Lakh, Effective Feb 2019.</h1> The Governor of Assam, under the Assam Goods and Services Tax Act, 2017, has amended a previous notification dated December 14, 2017. The amendment changes the threshold amount from 'ten' lakh rupees to 'twenty' lakh rupees. Additionally, it introduces a proviso that the aggregate value of supplies should not exceed ten lakh rupees for 'special category States' as defined in the Act. This amendment is effective from February 1, 2019. The notification is issued by the Additional Chief Secretary of the Finance Department, Government of Assam.