GST – States – FTX.56/2017/Pt-II/114. – Dated:- 31-5-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 31st May, 2018 No.FTX.56/2017/Pt-II/114.- In exercise of the powers conferred by section 164 of 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. namely:- 1. Short title and commencement. (1) These rules may be called the Assam Goods and Services Tax (Fourth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 18thApril, 2018. 2. Amendment in rule 89 In the principal rules, in rule 89, for sub-rule (5). the following shall be substituted, namely: – "(5). In the case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following for
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produce before it, or before a duly authorized officer of the State Government, as the case may be, such books, accounts. documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application; (c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorized officer of the State Government, as the case may be; (d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant: (e) to require any apnlicant, in case of any default, or suppression of material information on his part, to refund in lumpa sum along with accrued interests the sanctioned grant to the Committee, and to be subject to prosecution under the Act; (f) to recover any sum due from any applicant in accordance with the provisions of the Act; (g) to require any applicant, or class of applicants to su
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y Grants Commission Act, 1956 (3 of 1956) and which has consumers studies as part of its curriculum for a minimum period of three years; and (vi) a complainant as defined under clause (b) of sub-section (l) of section 2 of the Consumer Protection Act. 1986(68 of 1986), who applies for reimbursement of legal expenses incurred by him in a case instituted by him in a consumer dispute redressal agency. (b) application means an application in the form as specified by the Standing Committee from time to lime; (c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section ( I ) of section 4 of the Consumer Protection Act. 1986 (68 of 1986). for promotion and protection of rights of consumers; (d) 'Committee' means the Committee constituted under sub-rule (4); (e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (l) of section 2 of the Consumer Protection Acts 1986 (68 Of 1986), and in
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