Seeks to make amendment the Assam GST Rules, 2017 i.e., Assam Goods and Services (Second Amendment) Rules, 2022

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....2022 ((Assam Act No. XXVIII of 2017)). (2) Save as otherwise provided in these rules, they shall be deemed to come into force with effect from the 1st day of October, 2022 Amendment of rule 21. 2. In the principal Rules, in rule 21, after clause (g), the following clauses shall be inserted, namely:- "(h) being a registered person required to file return under sub section (1) of section 39 for each month or part thereof, has not furnished returns for a continuous period of six months; (i) being a registered person required to file return under proviso to subsection (1) of section 39 for each quarter or part thereof, has not furnished returns for a continuous period of two tax periods."; Amendment of rule 36. ....

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....tion 16: Provided further that the value of supplies on account of any amount added in accordance with the provisions of clause (b) of sub-section (2) of section 15 shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16.; (2) Where the said registered person subsequently makes the payment of the amount towards the value of such supply along with tax payable thereon to the supplier thereof, he shall be entitled to re-avail the input tax credit referred to in sub-rule (1)."; (b) sub-rule (3) shall be omitted Amendment of rule 38. 5. In the principal Rules, in rule 38, - (a) in clause (a), in sub-clause (ii), in second line, the word, letters and figur....