TaxTMI 
TaxTMI 
Assam Goods and Services Tax (Seventh Amendment) Rules, 2017.
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.... XXVIII of 2017) the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, (Assam Act XXVIII of 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 (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come ....
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....hin a period of ninety days from the said date: Provided that the said person shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished."; (ii) in sub-rule (5), after the words, brackets and figure "or sub-rule (3)", the words, brackets, figure and letter "or sub-rule (3A)" Shall be inserted; Insertion of new rule 120A. 3. In t....
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....v) to furnish a performance report to the Council by the tenth of the close of each quarter."; Insertion of new provision in rule 138. 5. In the principal rules, in rule 138, in sub-rule (1) for the punctuation mark "." appearing at the end, the punctuation mark ":" shall be substituted and thereafter, the following provisos shall be inserted, namely:- "Provided that where goods are sent by a p....
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....from the 1st day of July, 2017, in "FORM GSTR-4", in Serial No.8, in entry 8B (2), for the words "Intra-State Supplies", the words "Inter-State Supplies" Shall be substituted; Amendment of GST TRAN-1 7. In the principal rules, with effect from the 1st day of July, 2017, in "FORM GST TRAN-1", (i) in Serial No. 5(a), in the heading, after the words, figures and brackets "Section 140(1)", the word....