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    <title>The Assam Goods and Services Tax (Eight Amendment) Rules, 2018.</title>
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    <description>The amendment permits the proper officer to drop registration-cancellation proceedings where the person files all pending returns and makes full payment of tax, interest and late fee, and prescribes a substituted FORM GST REG-20 for recording such orders. It relaxes documentary requirements for availing input tax credit where certain core invoice particulars are present, substitutes FORM GST ITC-04 to detail goods sent to and received from job workers including losses, revises the definition of Adjusted Total Turnover, clarifies refund ineligibility tied to specified notifications, and inserts comprehensive annual return forms (GSTR-9/GSTR-9A) with instructions and HSN reporting thresholds.</description>
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