TaxTMI 
TaxTMI 
The Assam Goods and Services Tax (Fourth Amendment) Rules, 2017.
X X X X Extracts X X X X
X X X X Extracts X X X X
....XVIII of 2017), the Governor of Assam, is hereby pleased to make the following rules further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal Rules, namely:- Short title and commencement 1. (1) These rules may be called the Assam Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ime of supply of such goods in terms of section 12 of the Act. (2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act."; Amendment of rule 46 4. In the principal Rules, with effect from 22nd Jul....
X X X X Extracts X X X X
X X X X Extracts X X X X
....in rule 61, in sub-rule (5), for the existing provisions the following shall be substituted, namely:- "(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return shall be furnished in FORM GSTR-3B electronically through the comm....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person"; Amendment of rule 83 6. In the Rules, with effect from 1st July 2017, in rule 83, in sub-rule (3). in the second proviso, for the word "sub-section", the word "sub-rule" Shall be substitute....