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<h1>Assam's GST Amendment Act 2019 Provisions Enforced Retroactively from January 1, 2020, Excluding Specific Serial Numbers.</h1> The notification issued by the Government of Assam, dated March 17, 2020, announces the enforcement of certain provisions of the Assam Goods and Services Tax (Amendment) Act, 2019, which amends the Assam GST Act, 2017. The Governor of Assam, exercising the powers under the relevant section of the Assam GST Act, appoints January 1, 2020, as the effective date for these provisions, excluding specific serial numbers (2, 7, 10, and 13 to 20). The notification is retroactively effective from January 1, 2020, as stated by the Commissioner and Secretary to the Government of Assam, Finance Department.