https://www.taxtmi.com/notifications?id=145470 The Assam Goods and Services Tax (Second Amendment) Rules, 2019 amend rules 41, 42 and 43 to clarify input tax credit treatment for construction-related supplies, including project-wise computation, reversal, final credit adjustment, and definitions relating to apartments, projects, promoters and carpet area. They also insert rule 88A on the order of utilisation of input tax credit, substitute rule 100 on assessments, substitute rule 142 on notices and demand recovery procedure, and revise the corresponding GST forms, including ASMT, DRC and CPD formats. en-us Mon, 03 Jun 2019 00:00:00 +0530 Sat, 23 May 2026 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145470 The Assam Goods and Services Tax (Second Amendment) Rules, 2019 amend rules 41, 42 and 43 to clarify input tax credit treatment for construction-related supplies, including project-wise computation, reversal, final credit adjustment, and definitions relating to apartments, projects, promoters and carpet area. They also insert rule 88A on the order of utilisation of input tax credit, substitute rule 100 on assessments, substitute rule 142 on notices and demand recovery procedure, and revise the corresponding GST forms, including ASMT, DRC and CPD formats. Notifications GST - States Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145470