Assam Goods and Services Tax (Amendment) Act, 2020

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.... amend the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), hereinafter referred to as the principal Act, in the manner hereinafter appearing; It is hereby enacted in the Seventy-first Year of the Republic of India, as follows: - Short title, extent and commencement 1. (1) This Act may be called the Assam Goods and Services Tax (Amendment) Act, 2020. (2) It extends to the whole of Assam. (3) Save as otherwise provided, the provisions of this Act shall come into force on such date as the Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provisio....

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....for a period not exceeding thirty days; (b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).". Amendment of section 31 7. In the principal Act, in section 31, in sub-section (2), for the proviso, the following proviso shall be substituted, namely: - "Provided that the Government may, on the recommendations of the Council, by notification, - (a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed; (b) subject to the condition mentioned therein, specify the categories of services in respect of which- (i) any other doc....

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....invoice or bill;"; (iii) in clause (e), the words ", fraudulently avails input tax credit" shall be omitted. Amendment of section 140 11. In the principal Act, in section 140, with effect from the 1st day of July, 2017, - (a) in sub-section (1), after the words "existing law", the words * "within such time and" shall be inserted and shall be deemed to have been inserted; (b) in sub-section (2), after the words "appointed day", the words "within such time and" shall be inserted and shall be deemed to have been inserted; (c) in sub-section (3), for the words "goods held in stock on the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in s....