https://www.taxtmi.com/notifications?id=145776 The amendment revises the Assam Goods and Services Tax Act, 2017 by updating definitions, return and credit-note provisions, appellate pre-deposit rules for penalty-only orders, and provisions governing track-and-trace compliance. It inserts a new section empowering the Government to notify specified goods and persons for unique identification marking, record-keeping, disclosure of machinery details, and payment for the prescribed system. It also amends Schedule III to include specified supplies of warehoused goods in SEZ or Free Trade Warehousing Zone, with retrospective explanatory provisions and a savings clause for the repealed Ordinance. en-us Wed, 24 Dec 2025 00:00:00 +0530 Thu, 21 May 2026 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145776 The amendment revises the Assam Goods and Services Tax Act, 2017 by updating definitions, return and credit-note provisions, appellate pre-deposit rules for penalty-only orders, and provisions governing track-and-trace compliance. It inserts a new section empowering the Government to notify specified goods and persons for unique identification marking, record-keeping, disclosure of machinery details, and payment for the prescribed system. It also amends Schedule III to include specified supplies of warehoused goods in SEZ or Free Trade Warehousing Zone, with retrospective explanatory provisions and a savings clause for the repealed Ordinance. Notifications GST - States Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145776