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

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....rred by section 164 of the Assam 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 a....

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....dulently availed or is ineligible in as much as- (a) the credit of input 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)  with....

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....redit ledger for discharge of any liability under section 49 or for claim of any refund of any unutilised amount. (2)  The Commissioner, or the officer authorised by him under sub-rule (1) may, upon being satisfied that conditions for disallowing debit of electronic credit ledger as above, no longer exist, allow such debit. (3)  Such restriction shall cease to have effe....