https://www.taxtmi.com/notifications?id=145448 The Assam Goods and Services Tax (Amendment) Act, 2022 revises the Assam GST framework on input tax credit, outward supply reporting, return filing, refunds and related compliance. It substitutes the rules on communication of inward supplies and credit, omits the earlier matching provisions, and prescribes revised conditions, restrictions and deadlines, including the 30 November cut-off in place of September-linked dates. The amendment also updates interest on wrongly availed and utilised credit, electronic credit ledger usage, late fee provisions and refund limitation periods. en-us Fri, 14 Oct 2022 00:00:00 +0530 Mon, 25 May 2026 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145448 The Assam Goods and Services Tax (Amendment) Act, 2022 revises the Assam GST framework on input tax credit, outward supply reporting, return filing, refunds and related compliance. It substitutes the rules on communication of inward supplies and credit, omits the earlier matching provisions, and prescribes revised conditions, restrictions and deadlines, including the 30 November cut-off in place of September-linked dates. The amendment also updates interest on wrongly availed and utilised credit, electronic credit ledger usage, late fee provisions and refund limitation periods. Notifications GST - States Fri, 14 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145448