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<h1>Assam GST Rules Amended: New Annual Return Requirements in Rule 80, Updates to Forms GSTR-9 and GSTR-9C.</h1> The Assam Goods and Services Tax (Sixth Amendment) Rules, 2021, effective from August 1, 2021, amend the Assam Goods and Services Tax Rules, 2017. Key changes include the substitution of Rule 80, requiring most registered persons to file an annual return in Form GSTR-9 by December 31 following the end of the financial year. Those with turnovers exceeding five crore rupees must also submit a self-certified reconciliation statement in Form GSTR-9C. Amendments are made to Forms GSTR-9 and GSTR-9C, updating financial years and instructions to include FY 2020-21. Part B Certification in Form GSTR-9C is omitted.