The Assam Goods and Services Tax (Sixth Amendment) Rules, 2018.
FTX.56/2017/Pt-III/115 Dated:- 25-7-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
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 shal
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t number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the 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.
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