Input tax credit rules and GST assessment forms revised for real estate projects, demand recovery, and compounding procedure. Amends the Assam Goods and Services Tax Rules, 2017, to revise the treatment of input tax credit and related reversals in real estate construction services, including the computation of credit for apartments, commercial portions, exempt supplies, booked and unbooked units, and allocation of credit across multiple projects. The amendments also insert a rule on the order of utilisation of input tax credit and substitute procedural rules and forms for assessment, demand recovery, rectification, and compounding under the GST framework.