Assam Goods and Services Tax (Eleventh Amendment) Rules, 2017.

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.... and Services Tax Act, 2017, (Assam Act No. XXVIII of 2017.)the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, (Assam Act No. XXVIII of 2017.) hereinafter referred to as the principal rules, namely: - Short title commencement. 1. (1) These rules may be called the Assam Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They sha....

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....6, in sub-rule (2), the following provisos shall be inserted, namely:- "Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3....