Seeks to make amendment the Assam GST Rules, 2017 i.e., Assam Goods and Services (Fourth Amendment) Rules, 2021

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....the Assam Goods and Services Tax (Fourth Amendment) Rules, 2021. (2) These rules shall come into force with effect from the 18th day of May, 2021. Amendment of rule 23 2. In the principal Rules, in rule 23, in sub-rule (1), in the fifth line, after the words "date of the service of the order of cancellation of registration", the words and figures "or within such time period as extended by the Special Commissioner or the Additional Commissioner or the Principal Commissioner, as the case may be, in exercise of the powers provided under the proviso to sub-section (1) of section 30," shall be inserted; Amendment of rule 90 3. In the principal Rules, in rule 90,- (a) in sub-rule (3), for the punctuation mark ".", the punc....

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....be substituted and thereafter the proviso shall be omitted; (b) in sub-rule (2), in the fifth line, (i) for the word and letter "Part B", the word and letter "Part A" shall be substituted; (ii) in sixth line at the end of the para, for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely: - "Provided that where the proper officer or the Commissioner is satisfied that the refund is no longer liable to be withheld, he may pass an order for release of withheld refund in Part B of FORM GST RFD-07."; Amendment of rule 96 5. In the principal Rules, in rule 96, (a) in sub-rule (6), in third line, for the word and....

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....STIN/UIN/Temp. ID) __________ (Name) ____________ (Address) ______________ (ARN) Part-A Order for withholding the refund Refund payable to the taxpayer with respect to ARN specified above are hereby withheld in accordance with the provisions of sub-section (10)/ (11) of section 54 of the Assam GST Act, 2017. The reasons for withholding are given as under: S. No. Particulars 1 ARN &nbsp; 2 Amount Claimed in RFD-01 < Auto-populated > 3 Amount Inadmissible in RFD-06 < Auto-populated > 4 Amount Adjusted in RFD-06 < Auto-populated > 5 Amount Withheld &nbsp; 6 Reasons for withholding (More than one reason can be selected) • Recoverable dues not paid ....