https://www.taxtmi.com/notifications?id=145450 Assam GST law was amended to revise the Input Service Distributor definition, expand tax and credit provisions, and introduce section 74A for determining tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised from Financial Year 2024-25 onwards. The ordinance also limits sections 73 and 74 to periods up to Financial Year 2023-24, inserts a waiver mechanism under section 128A for specified earlier demands, aligns appeal and penalty provisions with the new regime, and adds Schedule III entries for specified co-insurance and reinsurance services. en-us Wed, 04 Dec 2024 00:00:00 +0530 Mon, 25 May 2026 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145450 Assam GST law was amended to revise the Input Service Distributor definition, expand tax and credit provisions, and introduce section 74A for determining tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed or utilised from Financial Year 2024-25 onwards. The ordinance also limits sections 73 and 74 to periods up to Financial Year 2023-24, inserts a waiver mechanism under section 128A for specified earlier demands, aligns appeal and penalty provisions with the new regime, and adds Schedule III entries for specified co-insurance and reinsurance services. Notifications GST - States Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145450