Input tax credit compliance rules updated through removal of GSTR-2 references and revised reversal, refund, and return procedures. Amendment of the Assam Goods and Services Tax Rules, 2017 revises return compliance, input tax credit, refund, and form-based procedures. The amendments remove obsolete references to FORM GSTR-2 and FORM GSTR-3, retain FORM GSTR-3B as the operative return form, revise reversal and re-availment of input tax credit where payment to the supplier is delayed, expand refund references to the electronic cash ledger, omit several rules, and delete FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 from the rules.
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Input tax credit compliance rules updated through removal of GSTR-2 references and revised reversal, refund, and return procedures.
Amendment of the Assam Goods and Services Tax Rules, 2017 revises return compliance, input tax credit, refund, and form-based procedures. The amendments remove obsolete references to FORM GSTR-2 and FORM GSTR-3, retain FORM GSTR-3B as the operative return form, revise reversal and re-availment of input tax credit where payment to the supplier is delayed, expand refund references to the electronic cash ledger, omit several rules, and delete FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 from the rules.
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