Goods and services tax compliance reforms update composition levy, Aadhaar registration, return filing, cash ledger transfers, and anti-profiteering penalties. Amendments to the Assam Goods and Services Tax Act, 2017 revise composition levy eligibility, Aadhaar-based registration compliance, return filing requirements, electronic cash ledger transfers, interest on delayed tax payment, advance ruling provisions, and anti-profiteering penalties. The changes also adjust turnover computation rules, permit notified extensions of filing timelines, and align Assam's advance ruling framework with the National Appellate Authority. They further prescribe mechanisms for electronic payment facilities and inter-governmental settlement of transferred cash ledger amounts.
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Goods and services tax compliance reforms update composition levy, Aadhaar registration, return filing, cash ledger transfers, and anti-profiteering penalties.
Amendments to the Assam Goods and Services Tax Act, 2017 revise composition levy eligibility, Aadhaar-based registration compliance, return filing requirements, electronic cash ledger transfers, interest on delayed tax payment, advance ruling provisions, and anti-profiteering penalties. The changes also adjust turnover computation rules, permit notified extensions of filing timelines, and align Assam's advance ruling framework with the National Appellate Authority. They further prescribe mechanisms for electronic payment facilities and inter-governmental settlement of transferred cash ledger amounts.
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