https://www.taxtmi.com/notifications?id=145477 Amendment of the Assam Goods and Services Tax Rules, 2017 revises return compliance, input tax credit, refund, and form-based procedures. The amendments remove obsolete references to FORM GSTR-2 and FORM GSTR-3, retain FORM GSTR-3B as the operative return form, revise reversal and re-availment of input tax credit where payment to the supplier is delayed, expand refund references to the electronic cash ledger, omit several rules, and delete FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 from the rules. en-us Mon, 14 Oct 2024 00:00:00 +0530 Fri, 22 May 2026 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145477 Amendment of the Assam Goods and Services Tax Rules, 2017 revises return compliance, input tax credit, refund, and form-based procedures. The amendments remove obsolete references to FORM GSTR-2 and FORM GSTR-3, retain FORM GSTR-3B as the operative return form, revise reversal and re-availment of input tax credit where payment to the supplier is delayed, expand refund references to the electronic cash ledger, omit several rules, and delete FORM GSTR-1A, FORM GSTR-2 and FORM GSTR-3 from the rules. Notifications GST - States Mon, 14 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145477