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<h1>Assam GST Amendment Act 2021: Sections 35 and 44 Effective from August 1, 2021, per Finance Department Notification.</h1> The Government of Assam, through the Finance (Taxation) Department, issued a notification declaring that the provisions of section 35 and section 44 of the Assam Goods and Services Tax (Amendment) Act, 2021, will be effective from August 1, 2021. This decision was made under the authority granted by sub-section (3) of section 1 of the Assam Goods and Services Tax Act, 2017. The notification was ordered by the Governor of Assam, with the Commissioner and Secretary of the Finance (Taxation) Department overseeing the implementation.