Seeks to make amendments to the Assam GST Rules, 2017 i.e the Assam GST (Fourth Amendment) rules, 2023.

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....Fourth Amendment) Rules, 2023. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force on the 26th day of October, 2023. Amendment of rule 28. 2. In the principal Rules, in rule 28, in the first line, before the word, "Value of supply", the number, bracket and word "(1) The" shall be inserted, and thereafter the following sub-rule shall be inserted, namely:- "(2) Notwithstanding anything contained in sub-rule (1), the value of supply of services by a supplier to a recipient who is a related person, by way of providing corporate guarantee to any banking company or financial institution on behalf of the said recipient, shall be deemed to be one per cent of the amount of such guarantee offe....

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....u are required to furnish pending returns immediately. 3. Kindly refer to the supportive document(s) attached for case specific details. 4. It may be noted that the cancellation of registration shall not affect the liability to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. OR Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source This has reference to the show-cause notice issued dated............... (i) Whereas no reply to the show cause notice has been submitted, and wher....

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....dersigned on examination of your reply to show cause notice and based on record available with this office is of the opinion that your registration is liable to be cancelled for the following reason(s): or (vi) Whereas reply to the show cause notice has been submitted vide letter dated ______ and you or authorised representative attended the personal hearing, made a written/oral submission during personal hearing. And whereas, the undersigned has examined your reply to show cause notice as well as submissions made at the time of personal hearing and is of the opinion that your registration is liable to be cancelled for the following reason(s): (i)......................... (ii)........................ The ....

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....[to be populated after filing of statement] Description Tax Interest Late fee 1 2 3 4 (a) Integrated tax       (b) Central Tax       (c) State/UT Tax       Amendment in FORM GST PCT-01. 8. In the principal Rules, in FORM GST PCT-01, in PART-B, for serial number 4 and entries relating thereto, the following serial number 4 and entries shall be substituted, namely:- "4 Enrolment sought: (1) Chartered Accountant (2) Company Secretary (3) Cost and Management Accountant (4) Graduate or Postgraduate or its equivalent degree in Law (5) Graduate or Postgraduate or its equivalent degree in Commerce (6) Graduate or Po....