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

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....ax Act, 2017, the Governor of 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 (Ninth Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall be deemed to have come into for....

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....e provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished."; Insertion of new rule 46A. 3. In the principal rules, after rule 46, the following new r....

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....mark ':", shall be substituted and thereafter the following proviso shall be inserted, namely:- "Provided that the registered person who opts to pay tax under section 10 with effect from the first day of a month which is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns....

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....egrated Tax Cess   No. Date Value No. Date Rate Taxable value Amt.   1 2 3 4 5 6 7 8 9 10 6A. Exports                               6B. Supplies made to SEZ unit or SEZ Developer     ....