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    <title>Seeks to make Amendmends (Fifth Amendment 2019) to Assam GST Rules, 2017.</title>
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    <description>Amends the Assam Goods and Services Tax Rules, 2017 by inserting changes relating to tax deduction registration, invoice and ticket requirements, GST practitioner enrolment surrender, e-way bill blocking and unblocking, and refund documentation for deemed exports. Rule 12 is amended to cover persons applying for registration to deduct tax at source by inserting a reference to section 51. Rule 54 requires electronic tickets for multiplex cinematograph admissions, and a new rule provides for surrender of enrolment by GST practitioners through electronic application and cancellation by order.</description>
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