GST – States – FTX.56/2017/225 – Dated:- 3-5-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 3rd May, 2018 No.FTX.56/2017/225.- In exercise of the powers conferred by Section 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, 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 (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with effect from 23rd March, 2018. Amendment in rule 45. 2. In the principal rules, in rule 45, in sub-rule (1)
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b worker to another or are returned to the principal."; Amendment in rule 124. 3. In the principal rules, in rule 124- (a) in sub-rule (4), in the first proviso, after the words "Provided letter "a" shall be inserted; (b) in sub-rule (5), in the first proviso, after the words "Provided that", the letter "a" shall be inserted; Substitution of rule 125. 4. In the principal rules, for rule 125, the following rule shall be substituted, namely:- "Secretary to the Authority 125. An officer not below the rank of Additional Commissioner (working in the Directorate General of Safeguards) shall be the Secretary to the Authority."; Amendment in rule 127. 5. In the principal rules, in rule 127, in claus
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on that further investigation or inquiry is called for in the matter, it may, for reasons to be recorded in writing, refer the matter to the Director General of Safeguards to cause further investigation or inquiry in accordance with the provisions of the Act and these rules."; Substitution of rule 134. 8. In the principal rules, for rule 134, the following rule shall be substituted: – "Decision to be taken by the majority 134.(1) A minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the point shall be decided according to the opinion of the majority of the members present and voting, and in the event of equality of votes, the C
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