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    <title>Assam Goods and Services Tax (Sixth Amendment) Rules, 2017.</title>
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    <description>The Rules substitute multiple state provisions to align with Central GST Rules and establish a detailed e-way bill regime: registered persons must furnish Part A of FORM GST EWB-01 before moving goods above fifty thousand rupees; Part B and e-way bill generation may be by consignor, consignee or transporter; EBNs and consolidated e-way bills (FORM GST EWB-02) are provided; validity is distance-based and specified exemptions apply. Enforcement includes carriage of invoice/e-way bill or RFID mapping, IRN generation via FORM GST INV-1, RFID reader installation, interception and inspection procedures with online reporting in FORM GST EWB-03 and EWB-04, and substitution of various GST forms including ENR-01 and RFD-01.</description>
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