Seeks to make amendments (Tenth Amendment 2020) to the Assam GST Rules,2017

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....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 (Assam Act No. XXVIII of 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 (Tenth Amendment) Rules, 2020. (2) Save as otherwise pr....

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....le 9 3. In the principal Rules, in rule 9, with effect from 21 August, 2020,- (i) in sub-rule (1), for the existing proviso, the following provisos shall be substituted, namely:- "Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not ....

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....ection 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty-one days from the date of submission of the application."; (iii) in sub-rule (4), for the word, "shall", the word "may" shall be substituted; (iv) for sub-rule (....