Assam amends GST rules to extend registration timelines, revise notice language and adopt a detailed e invoice schema. The Assam GST (Amendment) Rules, 2020 amend rule 117 and substitute multiple forms: FORM REG 01 is updated to extend specified deadlines and add SEZ registration fields; GSTR 3A notices replace absolute phrasing with permissive wording ('will' 'may') and add a system generated notice statement; and FORM INV 01 is wholly replaced by FORM GST INV 1, a detailed e invoice schema specifying field cardinalities, data types, explanatory notes and structured elements for invoice header, parties, items, taxes, transport, supporting documents and digital signature.
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Assam amends GST rules to extend registration timelines, revise notice language and adopt a detailed e invoice schema.
The Assam GST (Amendment) Rules, 2020 amend rule 117 and substitute multiple forms: FORM REG 01 is updated to extend specified deadlines and add SEZ registration fields; GSTR 3A notices replace absolute phrasing with permissive wording ("will" "may") and add a system generated notice statement; and FORM INV 01 is wholly replaced by FORM GST INV 1, a detailed e invoice schema specifying field cardinalities, data types, explanatory notes and structured elements for invoice header, parties, items, taxes, transport, supporting documents and digital signature.
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