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of <h1>Assam enforces Sl.No.7 of GST Amendment Act 2019, effective retroactively from November 10, 2020.</h1> The Government of Assam, through the Finance (Taxation) Department, has issued a notification under the authority of the Governor. It announces the enforcement of the provision listed as Sl.No.7 of the Assam Goods and Services Tax (Amendment) Act, 2019, effective from November 10, 2020. This action is taken under the powers granted by the Assam Goods and Services Tax Act, 2017. The notification, dated February 12, 2021, is retroactively deemed to have been issued on November 10, 2020.
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