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    <title>Assam Goods and Services Tax (Fifth Amendment) Rules, 2020</title>
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    <description>The Amendment allows companies registered under the Companies Act to furnish returns under section 39 in FORM GSTR-3B verified by electronic verification code (EVC) for the specified April-June period, and inserts rule 67A permitting Nil returns under section 39 in FORM GSTR-3B to be furnished via short messaging service using the registered mobile number and verified by a mobile number-based One Time Password (OTP); rule 67A will commence on a date to be notified later.</description>
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