https://www.taxtmi.com/notifications?id=145481 Amends the Assam Goods and Services Tax Rules, 2017 by inserting a deemed valuation rule for corporate guarantee services provided to a related recipient, fixing the value at one per cent of the guarantee amount offered or the actual consideration, whichever is higher. The amendment also substitutes procedural terminology in rule 142, modifies rule 159 on cessation of provisional attachment, updates registration and return forms including FORM GST REG-01, FORM GST REG-08, FORM GSTR-8, and FORM GST PCT-01, and revises FORM GST DRC-22 regarding the duration of effect of the order. en-us Mon, 14 Oct 2024 00:00:00 +0530 Fri, 22 May 2026 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145481 Amends the Assam Goods and Services Tax Rules, 2017 by inserting a deemed valuation rule for corporate guarantee services provided to a related recipient, fixing the value at one per cent of the guarantee amount offered or the actual consideration, whichever is higher. The amendment also substitutes procedural terminology in rule 142, modifies rule 159 on cessation of provisional attachment, updates registration and return forms including FORM GST REG-01, FORM GST REG-08, FORM GSTR-8, and FORM GST PCT-01, and revises FORM GST DRC-22 regarding the duration of effect of the order. Notifications GST - States Mon, 14 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145481