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

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....f 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 Tax (Seventh Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall be deemed to hav....

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....GSTR-3B or the statement of outward supplies in Form GSTR-1 or the statement in Form GST CMP-08, as the case may be, has not been furnished for the period March, 2021 to May, 2021." ; 4. Amendment in Form GST ASMT-14.-In the principal Rules, in Form GST ASMT-14.- (a) in the second paragraph, after the words, "with effect from . . . ", appearing between the words and numerical "section ....