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    <title>Assam Goods and Services Tax (Second Amendment) Rules, 2021</title>
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    <description>The amendment adds a proviso allowing company-registered taxpayers, for the specified retrospective window, to file the statutory monthly return in the prescribed return form and to furnish outward-supply details either via the invoice return form or the invoice furnishing facility, provided such filings are verified by electronic verification code (EVC). The amendment is effective from the notified earlier commencement date and amends the principal rules by inserting this proviso into the applicable rule sub provision.</description>
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      <description>The amendment adds a proviso allowing company-registered taxpayers, for the specified retrospective window, to file the statutory monthly return in the prescribed return form and to furnish outward-supply details either via the invoice return form or the invoice furnishing facility, provided such filings are verified by electronic verification code (EVC). The amendment is effective from the notified earlier commencement date and amends the principal rules by inserting this proviso into the applicable rule sub provision.</description>
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