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    <title>Assam Goods and Services Tax (Fifth Amendment) Rules, 2021</title>
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    <description>Amendments extend a deadline in rule 26 and revise rule 36(4) to require that the specified condition apply cumulatively for April, May and June, 2021, with FORM GSTR-3B for June furnished with the cumulative adjustment of input tax credit for those months. Rule 59(2) is further amended to allow a registered person to furnish May details using the Invoice Furnishing Facility during a specified window in June.</description>
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