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of <h1>Assam GST Rules Amended: Deadline Extension in Rule 26, Rule 138E Exemptions, and Form GST ASMT-14 Updates.</h1> The Assam Goods and Services Tax (Seventh Amendment) Rules, 2021, effective from August 29, 2021, introduce changes to the Assam GST Rules, 2017. Key amendments include extending the deadline in Rule 26 from August 31, 2021, to October 31, 2021, and omitting all provisos from November 1, 2021. Rule 138E is amended to exempt certain restrictions from May 1, 2021, to August 18, 2021, for non-filing of specific GST forms. Changes in Form GST ASMT-14 involve inserting order reference details and modifying language related to business registration requirements.
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