https://www.taxtmi.com/notifications?id=145449 The Assam Goods and Services Tax (Amendment) Act, 2023 inserts new definitions for online gaming, online money gaming, specified actionable claims and virtual digital asset, and deems persons organising or managing supply of specified actionable claims to be suppliers under the Act. It also adds online money gaming supplied from outside India to registration provisions, imposes three-year limits for filing outward supply details, returns, annual returns and e-commerce statements, revises refund interest and assessment-related timelines, and strengthens penalties, offences, compounding rules and Tribunal provisions. A consent-based portal information sharing framework and updated Schedule III references to specified actionable claims are also introduced. en-us Mon, 09 Oct 2023 00:00:00 +0530 Mon, 25 May 2026 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145449 The Assam Goods and Services Tax (Amendment) Act, 2023 inserts new definitions for online gaming, online money gaming, specified actionable claims and virtual digital asset, and deems persons organising or managing supply of specified actionable claims to be suppliers under the Act. It also adds online money gaming supplied from outside India to registration provisions, imposes three-year limits for filing outward supply details, returns, annual returns and e-commerce statements, revises refund interest and assessment-related timelines, and strengthens penalties, offences, compounding rules and Tribunal provisions. A consent-based portal information sharing framework and updated Schedule III references to specified actionable claims are also introduced. Notifications GST - States Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145449