https://www.taxtmi.com/notifications?id=145604 Amends the Assam Goods and Services Tax Rules, 2017 to introduce an electronic registration framework and a special option under new rule 14A for persons whose monthly output tax liability on supplies to registered persons does not exceed the prescribed threshold. The amendment provides for Aadhaar-based authentication, portal-based verification, restrictions on multiple registrations on the same PAN, and a withdrawal mechanism through FORM GST REG-32 subject to return filing and absence of pending cancellation proceedings. It also updates the prescribed registration forms and instructions to align with the new rule. en-us Tue, 23 Dec 2025 00:00:00 +0530 Fri, 22 May 2026 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145604 Amends the Assam Goods and Services Tax Rules, 2017 to introduce an electronic registration framework and a special option under new rule 14A for persons whose monthly output tax liability on supplies to registered persons does not exceed the prescribed threshold. The amendment provides for Aadhaar-based authentication, portal-based verification, restrictions on multiple registrations on the same PAN, and a withdrawal mechanism through FORM GST REG-32 subject to return filing and absence of pending cancellation proceedings. It also updates the prescribed registration forms and instructions to align with the new rule. Notifications GST - States Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145604