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

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.... the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 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, in the manner hereinafter appearing, namely:- Short title and commencement 1. (1) These rules may be called the Assam Goods and Services Tax (Fourth Amendment) Rules, ....