https://www.taxtmi.com/notifications?id=126223 Amendments revise procedural rules and forms under the Assam GST Rules, 2017, clarifying valuation treatment by deeming certain amounts as paid for purposes of input tax adjustments; extending a time limit to eighteen months; prescribing a formula and definitions for refunds attributable to an inverted duty structure and updating refund and return forms accordingly; tightening ITC claim conditions to require receipt against tax invoices; mandating deposit of fifty percent of specified cess into the Fund; empowering the Authority to require price reductions, return of amounts with interest, deposits into Funds, penalties and cancellation of registration for failure to pass on benefits; adding an exemption for movement of empty LPG cylinders; and updating practitioner eligibility and declaration requirements in FORM GST PCT 01. en-us Wed, 25 Jul 2018 00:00:00 +0530 Thu, 09 Aug 2018 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=126223 Amendments revise procedural rules and forms under the Assam GST Rules, 2017, clarifying valuation treatment by deeming certain amounts as paid for purposes of input tax adjustments; extending a time limit to eighteen months; prescribing a formula and definitions for refunds attributable to an inverted duty structure and updating refund and return forms accordingly; tightening ITC claim conditions to require receipt against tax invoices; mandating deposit of fifty percent of specified cess into the Fund; empowering the Authority to require price reductions, return of amounts with interest, deposits into Funds, penalties and cancellation of registration for failure to pass on benefits; adding an exemption for movement of empty LPG cylinders; and updating practitioner eligibility and declaration requirements in FORM GST PCT 01. Notifications GST - States Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=126223