Commencement of Tax Rules: Assam appoints a commencement date for amended GST rules and deems earlier effective date. The Government of Assam designates a June commencement date for the Assam Goods and Services Tax (Fourteenth) Amendment Rules, 2018, identifying rule 12 of the referenced notification as coming into force from that appointed date. The notification also specifies that the instrument shall be deemed to have come into force from an earlier date in April, thereby creating a retrospective operative effect for the application of those amendment provisions under the State Tax notification issued by the Finance Department.