Assam GST rule amendments omit specified provisions and revise the Authority's functions and definition under the principal Rules. Assam Goods and Services Tax Rules are further amended by the Assam Goods and Services Tax (Fourth Amendment) Rules, 2022, brought into force with effect from 1 December 2022. The notification is issued under section 164 of the Assam Goods and Services Tax Act, 2017 and amends the principal Rules with retrospective commencement as stated in the instrument. The amendment omits rules 122, 124, 125 and 134, revises rule 127 by substituting 'Functions' for 'Duties' and by recasting its opening words, and modifies rule 137 by deleting its first paragraph and redefining 'Authority' in the Explanation.
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Assam GST rule amendments omit specified provisions and revise the Authority's functions and definition under the principal Rules.
Assam Goods and Services Tax Rules are further amended by the Assam Goods and Services Tax (Fourth Amendment) Rules, 2022, brought into force with effect from 1 December 2022. The notification is issued under section 164 of the Assam Goods and Services Tax Act, 2017 and amends the principal Rules with retrospective commencement as stated in the instrument. The amendment omits rules 122, 124, 125 and 134, revises rule 127 by substituting "Functions" for "Duties" and by recasting its opening words, and modifies rule 137 by deleting its first paragraph and redefining "Authority" in the Explanation.
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