GST – States – FTX.56/2017/Pt-III/115 – Dated:- 25-7-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 25th July, 2018 No. FTX.56/2017/Pt-III/115.-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 (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with effect from the 19th day of June, 2018. Amendment in rule 58. 2. In the principal rules, in r
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e said Chapter XVI. ; Amendment in rule 138C. 3. In the principal rules, in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:- Provided that where the circumstances so warrant, the Commissioner, or any other officer authorized by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB- 03, for a further period not exceeding three days. Explanation.- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle was intercepted. ;. Amendment in rule 142. 4. In the principal rules, in rule 142, in sub-rule (5), after the words and figures of section 76 , the words and figures or secti
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