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of <h1>Assam GST Act 2022 Amendments: Input Tax Credit, Return Deadlines Adjusted to November 30, Streamlining Compliance.</h1> The Assam Goods and Services Tax (Amendment) Act, 2022, amends the Assam Goods and Services Tax Act, 2017. Key amendments include changes to sections regarding input tax credit, the due dates for filing returns, and the communication of supply details. The Act introduces new provisions for the availment and reversal of input tax credit, omits certain sections, and modifies conditions for filing returns. It also adjusts deadlines to November 30 for various filings and communications. The amendments aim to streamline GST processes and compliance within Assam, effective from dates specified by the government.
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