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of <h1>Assam GST Fourth Amendment Rules Provisions Effective from September 24, 2019; Includes Rules 91(3), 92(4), 92(4A), 92(5), 94.</h1> The Governor of Assam has designated September 24, 2019, as the effective date for the implementation of specific provisions within the Assam Goods and Services Tax (Fourth Amendment) Rules, 2019. These provisions include rules 91(3), 92(4), 92(4A), 92(5), 94, and FORM GST RFD-05. The notification, issued under the authority of section 164 of the Assam Goods and Services Tax Act, 2017, was published in the Assam Gazette Extraordinary and is retroactively effective from the specified date.
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