GST amendment updates invoicing, input tax credit, penalties, and force majeure time extensions under the Assam regime. The Assam Goods and Services Tax (Amendment) Act, 2020 revises the Assam Goods and Services Tax Act, 2017 by updating territorial references, composition levy provisions, input tax credit rules, registration cancellation, invoicing requirements, tax deduction certification, penalties, offence language, transitional credit procedures, and the power to extend statutory deadlines in force majeure situations. It also extends the limitation period under the removal of difficulty provision, omits specified words from Schedule II, and repeals the corresponding Ordinance while saving actions taken under it.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST amendment updates invoicing, input tax credit, penalties, and force majeure time extensions under the Assam regime.
The Assam Goods and Services Tax (Amendment) Act, 2020 revises the Assam Goods and Services Tax Act, 2017 by updating territorial references, composition levy provisions, input tax credit rules, registration cancellation, invoicing requirements, tax deduction certification, penalties, offence language, transitional credit procedures, and the power to extend statutory deadlines in force majeure situations. It also extends the limitation period under the removal of difficulty provision, omits specified words from Schedule II, and repeals the corresponding Ordinance while saving actions taken under it.
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