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    <title>Assam Goods and Services Tax (Amendment) Act, 2023.</title>
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    <description>The Act amends the Assam GST Act to define online gaming, online money gaming and virtual digital assets; classifies betting, casinos, gambling, horse racing, lottery and online money gaming as specified actionable claims; deems organisers and digital platform operators of such claims to be suppliers liable under the Act; expands registration obligations to include suppliers of online money gaming from outside India; prescribes three-year timebars for furnishing returns, statements and outward-supply details subject to exceptions; and establishes consent-based sharing of registration, return and invoice particulars via the common portal.</description>
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