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<h1>Assam GST Fifth Amendment Rules 2020 Effective from June 8, 2020, u/s 164 of GST Act 2017.</h1> The Government of Assam, through the Finance (Taxation) Department, has issued a notification under the authority of the Governor, stating that the provisions of the Assam Goods and Services Tax (Fifth Amendment) Rules, 2020, will be effective from June 8, 2020. This decision is made under the powers granted by section 164 of the Assam Goods and Services Tax Act, 2017, and is documented in notification No. FTX.56/2017/Pt-II/578 dated September 16, 2020.