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    <title>Assam Goods and Services Tax (Sixth Amendment) Rules, 2020</title>
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    <description>The Sixth Amendment to the Assam GST Rules substitutes the proviso to Rule 26(1) to allow persons registered under the Companies Act, 2013 to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC) during the specified periods; the amendment is titled the Assam Goods and Services Tax (Sixth Amendment) Rules, 2020 and is deemed effective from the commencement date stated in the notification.</description>
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      <description>The Sixth Amendment to the Assam GST Rules substitutes the proviso to Rule 26(1) to allow persons registered under the Companies Act, 2013 to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC) during the specified periods; the amendment is titled the Assam Goods and Services Tax (Sixth Amendment) Rules, 2020 and is deemed effective from the commencement date stated in the notification.</description>
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