Assam Goods and Services Tax (Ninth Amendment) Rules, 2021.

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....s conferred by section 164   of the Assam Goods and Services Tax Act, 2017 (Act No. XXVIII of 2017), the Governor of Assam is hereby pleased to make the following rules further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal Rules, namely :- 1. Short title and commencement.-(1) These rules may be called the Assam Goods and Services....

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....st item 3, in column (3), for the word and letters "Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify)", the words, letters, figures and brackets "Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained through Form GST DRC-01A, Mismatch (Form GSTR-1 and Form GSTR-3B), Mismatch....