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

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.... to have come into force with effect from 13th day of June, 2018. Amendment of rule 37. 2. In the principal rules, in rule 37, after the proviso, the following proviso shall be inserted, namely:- "Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16."; Substitution of rule 83. 3. In the principal rules, in rule 83, in sub-rule (3), in the second proviso, for the words "one year", the words "eighteen months" shall be substituted; Substitution of rule 89 4. In the principal rules, with effect from 01st July, 2017, in rule 89, for....

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....tution of rule 133. 7. In the principal rules, in rule 133, for sub-rule (3), the following shall be substituted, namely:- "(3) Where the Authority determines that a registered person has not passed on the benefit of the reduction in the rate of tax on the supply of goods or services or the benefit of input tax credit to the recipient by way of commensurate reduction in prices, the Authority may order- (a) reduction in prices; (b) return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of the higher amount till the date of the return of such amount or recovery of the amount including interest ....

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....ted, namely:- "(11) Sales Tax practitioner under existing law for a period of not less than five years (12) tax return preparer under existing law for a period of not less than five years"; (b) after the "Consent", the following shall be inserted, namely:- "Declaration I hereby declare that: (i) I am a citizen of India; (ii) I am a person of sound mind; (iii) I have not been adjudicated as an insolvent; and (iv) I have not been convicted by a competent court."; Substitution of FORM GST RFD-01. 11. In the principal rules, in FORM GST RFD-01, in Annexure-1, (a) for Statement 1A, the following Statement shall be substituted, namely:- "Statement 1A [see rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure....