Assam Goods and Services Tax (Second Amendment) Rules, 2025.

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....ection 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 (Second Amendment) Rules, 2025.     (2) They shall come into force ....

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....n the said sub-section and partially for a period other than mentioned in the said sub- section."; (iii) in sub-rule 7, in the first proviso, at the end, after the word "authority" for the punctuation mark ".", the punctuation mark ":" and thereafter the following proviso and explanation shall be inserted, namely: - "Provided further that where the notice or statement or order me....