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of <h1>Assam Implements Rule 12 of GST Amendment Rules 2018 Retroactively from April 23, 2019.</h1> The Government of Assam has designated June 21, 2019, as the effective date for the implementation of Rule 12 of the Assam Goods and Services Tax (Fourteenth) Amendment Rules, 2018. This decision, made under the authority of Section 164 of the Assam Goods and Services Tax Act, 2017, was initially announced in a notification dated February 28, 2019, and published in the Assam Gazette on March 1, 2019. The notification is retroactively effective from April 23, 2019, as ordered by the Finance Department of Assam.
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