The Assam Goods and Services Tax (Third Amendment) Rules, 2018.

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.... Assam is hereby pleased 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 (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with effect from 23rd March, 2018. Amendment in ru....

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.... are sent by one job worker to another or are returned to the principal."; Amendment in rule 124. 3. In the principal rules, in rule 124- (a) in sub-rule (4), in the first proviso, after the words "Provided letter "a" shall be inserted; (b) in sub-rule (5), in the first proviso, after the words "Provided that", the letter "a" shall be inserted; Subst....

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....es, in rule 133, after sub-rule (3), the following new sub-rules may be inserted, namely:- "(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, hut the Authority is of the opinion that further investigation or inquiry is called for in t....

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....les, after rule 137, in the Explanation, in clause (c), after sub-clause (b), the following new sub-clause shall be inserted, namely: - "c. any other person alleging, under sub-rule (1) of rule 128, that a registered person has not passed on the benefit of reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit to the recipient by way of commensurat....