Assam Goods and Services Tax (Ninth Amendment) Rules, 2019

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....sam Goods and Services Tax 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, 2019. (2) Save as provided in these rules, they shall be deemed to have come....

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....ut tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36- (i) issued by a registered person who has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or (ii) without receipt of goods or services or both; or (b) the credit of input tax has been availed on the stren....