The Assam Goods and Services Tax (Eighth Amendment) Rules, 2017.
FTX.90/2016/194 Dated:- 7-11-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE, (TAXATION) DEPARTMENT
NOTIFICATION
The 7th November, 2017
No.FTX.90/2016/194.- 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 (Eighth Amendment) Rules, 2017.
(2) They shall deemed to have come into force with effect from
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mendment of rule 120.
5. In the principal rules, in rule 120, for the words “ninety days of the appointed day”, the words and figures “the period specified in rule 117 or such further period as extended by the Commissioner” shall be substituted;
Amendment of rule 120A.
In the principal rules, in rule 120A, the marginal heading “Revision of declaration in FORM GST TRAN-1” shall be inserted;
Amendment in FORM GST REG – 29.
7. In the principal rules, in FORM GST REG-29, –
(a) for the heading, “APPLICATION FOR CANCELLATION OF PROVISIONAL REGISTRATION” the heading “APPLICATION FOR CANCELLATION OF REGISTRATION OF MIGRATED TAXPAYERS” shall be substituted;
(b) under sub-heading PART-A, against item (i), for the word and letters “Provision
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