GST threshold amendment lowers turnover requirement for applicability, effective from the start of the year and deemed earlier. Amendment substitutes the earlier turnover threshold with one hundred crore rupees, effective from the 1st day of January, 2021, pursuant to sub rule (4) of rule 48 of the Assam Goods and Services Tax Rules, 2017; the notification is deemed issued on the 10th day of November, 2020.