https://www.taxtmi.com/notifications?id=145474 Amendment of the Assam Goods and Services Tax Rules, 2017 revises the filing framework for outward supplies, inward supply reporting, and FORM GSTR-3B compliance. The notification substitutes rule 59 for FORM GSTR-1 and invoice furnishing facility reporting, substitutes rule 60 to provide electronic availability of supplier, ISD, TDS, TCS, and import data, and introduces FORM GSTR-2B as a monthly auto-drafted input tax credit statement. It also amends rule 61, inserts rule 61A for quarterly return option, updates rule 62, and adds HSN digit and FORM GSTR-2B instructions. en-us Fri, 12 Feb 2021 00:00:00 +0530 Sat, 23 May 2026 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145474 Amendment of the Assam Goods and Services Tax Rules, 2017 revises the filing framework for outward supplies, inward supply reporting, and FORM GSTR-3B compliance. The notification substitutes rule 59 for FORM GSTR-1 and invoice furnishing facility reporting, substitutes rule 60 to provide electronic availability of supplier, ISD, TDS, TCS, and import data, and introduces FORM GSTR-2B as a monthly auto-drafted input tax credit statement. It also amends rule 61, inserts rule 61A for quarterly return option, updates rule 62, and adds HSN digit and FORM GSTR-2B instructions. Notifications GST - States Fri, 12 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145474