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    <title>Assam Goods and Services Tax (Seventh Amendment) Rules, 2017.</title>
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    <description>The amendment permits provisional registrants or applicants to opt into the composition scheme by filing FORM GST CMP-02 electronically and to furnish FORM GST ITC-03 within ninety days; furnishing ITC-03 prevents later submission of FORM GST TRAN-1. It also allows a one-time revision of TRAN-1 declarations, requires quarterly performance reports to the Council, mandates e-way bill generation by principals for inter-State job-work consignments and by exempt persons transporting handicraft goods, and updates GSTR-4, GST TRAN-1 and EWB-01 form entries and instructions.</description>
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