Registration suspension: deemed revocation upon furnishing pending returns; interest calculation and refund procedures clarified under GST rules. Amendments to the Assam GST Rules provide that registration suspended under rule 21A for contraventions of section 29(2)(b) or (c) is deemed revoked on furnishing all pending returns unless cancelled under rule 22; add Duty Credit Scrips to valuation rules; require a declaration when invoices are issued outside rule 48 formats; mandate re credit to electronic credit ledger via Form GST PMT-03A where erroneous refunds are deposited through DRC-03; recognise UPI and IMPS as payment modes; establish rule 88B for interest computation on delayed tax and wrongful ITC utilisation; and revise refund withholding, transmission and related forms including system-generated RFD-01 handling.