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of <h1>Assam GST Rules Amended: New Rules on Bank Details, Valuation, QR Codes, Refunds, and Airport Retail Refunds.</h1> The Assam Goods and Services Tax (Fourth Amendment) Rules, 2019, effective from June 28, 2019, introduce several changes to the Assam Goods and Services Tax Rules, 2017. Key amendments include the insertion of Rule 10A, mandating registered persons to furnish bank account details within 45 days of registration, and Rule 32A, addressing the valuation of supply where Kerala Flood Cess applies. The amendments also involve changes to rules regarding the inclusion of QR codes on tax invoices and bills of supply, adjustments in refund processes, and modifications to various GST forms, including GSTR-4 and GSTR-9. Additionally, provisions for refund claims by retail outlets at international airports are introduced.
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