{"id":12526,"date":"2018-02-21T00:00:00","date_gmt":"2018-02-20T18:30:00","guid":{"rendered":""},"modified":"2018-02-21T00:00:00","modified_gmt":"2018-02-20T18:30:00","slug":"the-assam-goods-and-service-tax-amendment-rules-2018","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=12526","title":{"rendered":"The Assam Goods and Service Tax (Amendment) Rules, 2018."},"content":{"rendered":"

The Assam Goods and Service Tax (Amendment) Rules, 2018.
FTX.56\/2017\/Pt-I\/094 Dated:- 21-2-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
=============
\nDocument 1
\n\u00e0\u00a6\u00aa\u00e0\u00a6\u017e\u00e0\u00a7\u008d\u00e0\u00a6\u0153\u00e0\u00a7\u20ac\u00e0\u00a6\u00ad\u00e0\u00a7\u0081\u00e0\u00a6\u2022\u00e0\u00a7\u008d\u00e0\u00a6\u00a4 \u00e0\u00a6\u00a8\u00e0\u00a6\u00ae\u00e0\u00a7\u008d\u00e0\u00a6\u00ac\u00e0\u00a7\u00b0 – \u00e0\u00a7\u00ad\u00e0\u00a7\u00ac\u00e0\u00a7\u00ae \/\u00e0\u00a7\u00af\u00e0\u00a7\u00ad
\n\u00e0\u00a6\u2026\u00e0\u00a6\u00b8\u00e0\u00a6\u00ae
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\nRegistered No.-768\/97
\n\u00e0\u00a7\u00b0\u00e0\u00a6\u00be\u00e0\u00a6\u0153\u00e0\u00a6\u00aa\u00e0\u00a6\u00a4\u00e0\u00a7\u008d\u00e0\u00a7\u00b0
\nTHE ASSAM GAZETTE
\n\u00e0\u00a6\u2026\u00e0\u00a6\u00b8\u00e0\u00a6\u00be\u00e0\u00a6\u00a7\u00e0\u00a6\u00be\u00e0\u00a7\u00b0\u00e0\u00a6\u00a3
\nEXTRAORDINARY
\n\u00e0\u00a6\u00aa\u00e0\u00a7\u008d\u00e0\u00a6\u00b0\u00e0\u00a6\u00be\u00e0\u00a6\u00aa\u00e0\u00a7\u008d\u00e0\u00a6\u00a4 \u00e0\u00a6\u2022\u00e0\u00a6\u00b0\u00e0\u00a7\u008d\u00e0\u00a6\u00a4\u00e0\u00a7\u0192\u00e0\u00a6\u00a4\u00e0\u00a7\u008d\u00e0\u00a6\u00ac\u00e0\u00a7\u00b0 \u00e0\u00a6\u00a6\u00e0\u00a7\u008d\u00e0\u00a6\u00ac\u00e0\u00a6\u00be\u00e0\u00a7\u00b0\u00e0\u00a6\u00be \u00e0\u00a6\u00aa\u00e0\u00a7\u008d\u00e0\u00a7\u00b0\u00e0\u00a6\u2022\u00e0\u00a6\u00be\u00e0\u00a6\u00b6\u00e0\u00a6\u00bf\u00e0\u00a6\u00a4
\nPUBLISHED BY THE AUTHORITY
\n\u00e0\u00a6\u00a8\u00e0\u00a6\u201a 78 \u00e0\u00a6\u00a6\u00e0\u00a6\u00bf\u00e0\u00a6\u00b6\u00e0\u00a6\u00aa\u00e0\u00a7\u0081\u00e0\u00a7\u00b0, \u00e0\u00a6\u00b6\u00e0\u00a7\u0081\u00e0\u00a6\u2022\u00e0\u00a7\u008d\u00e0\u00a6\u00b0\u00e0\u00a6\u00ac\u00e0\u00a6\u00be\u00e0\u00a7\u00b0, 23 \u00e0\u00a6\u00ab\u00e0\u00a7\u2021\u00e0\u00a6\u00ac\u00e0\u00a7\u008d\u00e0\u00a7\u00b0\u00e0\u00a7\u0081\u00e0\u00a7\u00b1\u00e0\u00a6\u00be\u00e0\u00a7\u00b0\u00e0\u00a7\u20ac, 2018, 4 \u00e0\u00a6\u00ab\u00e0\u00a6\u00be\u00e0\u00a6\u2014\u00e0\u00a7\u0081\u00e0\u00a6\u00a8, 1939 (\u00e0\u00a6\u00b6\u00e0\u00a6\u2022\n<\/p>\n

= = = = = = = =<\/p>\n

Plain text (Extract) only<\/strong>
For full text:-Visit the Source <\/a><\/p>\n

= = = = = = = =<\/p>\n

rule 7, in
\nthe Table,
\n(a) in Sl. No. 1, in column number(3), for the words “one per
\ncent.”, the words “half per cent. of the turnover in the State or
\nUnion territory” shall be substituted;
\n(b) in Sl. No. 2, in column number(3), for the words “two and a
\nhalf per cent.”, the words “two and a half per cent. of the
\nturnover in the State or Union territory” shall be substituted;
\nAssam
\nAct No.
\nXXVIII of
\n2017
\n498
\nAmendment
\nof rule 20.
\nAmendment
\nof rule 24.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
\n4.
\n5.
\nInsertion of 6.
\nnew rule
\n31A.
\n(c) in Sl. No. 3, in column number(3), for the words “half per
\ncent.”, the words “half per cent. of the turnover of taxable
\nsupplies of goods in the State or Union territory” shall be
\nsubstituted;
\nIn the principal rules, in rule 20, the proviso shall be omitted;
\nIn the principal rules, in rule 24, in sub-rule (4), for the figures, letters
\nand word “31st December, 2017\u201d, the figures, letters and word
\n“31st March, 2018”<\/p>\n

= = = = = = = =<\/p>\n

Plain text (Extract) only<\/strong>
For full text:-Visit the Source <\/a><\/p>\n

= = = = = = = =<\/p>\n

ther than the organizing
\nState;
\n(b) “lottery authorised
\nby
\nState
\nGovernments” means a lottery which
\nis authorised to be sold in State(s)
\nother than the organising State also;
\nand
\n(c) “Organising State” has the same
\nmeaning as assigned to it in clause (f)
\nof sub-rule (1) of rule 2 of the
\nLotteries (Regulation) Rules, 2010.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
\nAmendment
\n7.
\nof rule 43.
\nAmend-
\nment of
\nrule 54.
\n(3) The value of supply of actionable claim in the
\nform of chance to win in betting, gambling or
\nhorse racing in a race club shall be 100% of the
\nface value of the bet or the amount paid into the
\ntotalisator.”;
\n499
\nIn the principal rules, in rule 43, after sub-rule (2), for the Explanation,
\nthe following Explanation shall be substituted, namely:-
\n“Explanation:-For the purposes of rule 42 and this rule, it is hereby
\nclarified that the aggregate value of exempt supplies shall exclude:-
\n(a) the value of supply of services specified in the not<\/p>\n

= = = = = = = =<\/p>\n

Plain text (Extract) only<\/strong>
For full text:-Visit the Source <\/a><\/p>\n

= = = = = = = =<\/p>\n

nd State
\ncode as an Input Service Distributor, may issue an
\ninvoice or, as the case may be, a credit or debit note
\nto transfer the credit of common input services to the
\nInput Service Distributor, which shall contain the
\nfollowing details:-
\n(i) name, address and Goods and Services Tax
\nIdentification Number of the registered person
\nhaving the same PAN and same State code as
\nthe Input Service Distributor;
\n(ii) a consecutive serial number not exceeding
\nsixteen characters, in one or multiple series,
\ncontaining alphabets or numerals or special
\ncharacters hyphen or dash and slash
\nsymbolisedas, “-” and “\/” respectively, and any
\n500
\nTHE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
\nInsertion of 9.
\nnew rule
\n55A.
\nAmendment
\nof rule 89.
\n(iii)
\n(iv)
\n\u00e2\u201a\u00ac
\ncombination thereof, unique for a financial
\nyear;
\ndate of its issue;
\nGoods and Services Tax Identification Number
\nof supplier of common service and original
\ninvoice number whose credit is sought to be
\ntransferred <\/p>\n

= = = = = = = =<\/p>\n

Plain text (Extract) only<\/strong>
For full text:-Visit the Source <\/a><\/p>\n

= = = = = = = =<\/p>\n

hall be
\nsubstituted, namely:-
\n“(4A) In the case of supplies received on which the supplier has availed
\nthe benefit of the No. 48 (FTX.56\/2017\/Pt-III\/19 dated the 1st
\nDecember, 2017) published in the Assam Gazette, Extraordinary,
\nvide No. 694 dated the 1st December, 2017, refund of input tax
\ncredit, availed in respect of other inputs or input services used in
\nmaking zero-rated supply of goods or services or both, shall be
\ngranted.
\n(4B) In the case of supplies received on which the supplier has availed
\nthe benefit of notification No. 40 (FTX.56\/2017\/Pt-III\/28 dated
\nthe 1st December, 2017) published in the Assam Gazette,
\nExtraordinary, vide No.712 dated the 1st December, 2017 or
\nnotification No. 41\/2017-Integrated Tax (Rate) dated the 23rd
\nOctober, 2017 published in the Gazetteof India, Extraordinary,
\nAmendment
\nof rule 96.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
\n501
\nPart II, Section 3, Sub-section (i), vide number G.S.R 1321(E) or
\nnotification No. 78\/2017-C<\/p>\n

= = = = = = = =<\/p>\n

Plain text (Extract) only<\/strong>
For full text:-Visit the Source <\/a><\/p>\n

= = = = = = = =<\/p>\n

\nsubstituted;
\n(c) in sub-rule (3), for the words “the system designated by the Customs
\nshall process the claim for refund”, the words “the system designated
\nby the Customs or the proper officer of Customs, as the case may be,
\nshall process the claim of refund in respect of export of goods” shall
\nbe substituted;
\n(d) for sub-rule (9), the following sub-rules shall be substituted, namely:-
\n“(9) The application for refund of integrated tax paid on the services
\nexported out of India shall be filed in FORM GST RFD-01
\nand shall be dealt with in accordance with the provisions of
\nrule 89”.
\n(e) after sub-rule (9), the following new sub-rules shall be inserted,
\nnamely:-
\n“(10) The persons claiming refund of integrated tax paid on exports
\nof goods or services should not have received supplies on
\nwhich the supplier has availed the benefit of the Notification
\nNo. FTX.56\/2017\/Pt-III\/19 dated the 1st December, 2017
\npublished in the Assam Gazette, Extraordinary,vide No. 694
\ndated the 1<\/p>\n

= = = = = = = =<\/p>\n

Plain text (Extract) only<\/strong>
For full text:-Visit the Source <\/a><\/p>\n

= = = = = = = =<\/p>\n

38,
\nthe following shall be substituted, namely:-
\n“Information 138. (1) Every registered person who causes movement
\nof goods of consignment value exceeding fifty
\nthousand rupees-
\nto be
\nfurnished
\nprior to
\ncommencement
\nof
\nmovement of
\ngoods and
\ngeneration of
\ne-way bill.
\n(i) in relation to a supply; or
\n(ii) for reasons other than supply; or
\n(iii) due to inward supply from an unregistered
\nperson, shall, before commencement of such
\nmovement, furnish information relating to
\nthe said goods as specified in Part A of
\nFORM GST EWB-01, electronically, on
\nthe common portal along with such other
\ninformation as may be required at the
\ncommon portal and a unique number will
\nbe generated on the said portal:
\nProvided that where goods are sent
\nby a principal located in one State to a job
\nworker located in any other State, the e-
\nway bill shall be generated by the principal
\nirrespective of the value of the
\nconsignment:
\nProvided further that where
\nhandicraft goods are transpor<\/p>\n

= = = = = = = =<\/p>\n

Plain text (Extract) only<\/strong>
For full text:-Visit the Source <\/a><\/p>\n

= = = = = = = =<\/p>\n

\ncharged, if any, in the document.
\n(2) Where the goods are transported by the registered
\nperson as a consignor or the recipient of supply as
\nthe consignee, whether in his own conveyance or a
\nhired one or by railways or by air or by vessel, the
\nsaid person or the recipient may generate the e-
\nway bill in FORM GST EWB-01 electronically
\non the common portal after furnishing information
\nin Part B of FORM GST EWB-01:
\nProvided that where the goods are
\ntransported by railways or by air or vessel, the e-
\nway bill shall be generated by the registered
\nperson, being the supplier or the recipient, who
\nshall furnish, on the common portal, the-
\n(a) information in Part B of FORM GST EWB-
\n01; and
\n(b) the serial number and date of the Railway
\nReceipt or the Air Consignment Note or Bill
\nof Lading, as the case may be.
\n(3) Where the e-way bill is not generated under sub-
\nrule (2) and the goods are handed over to a
\ntransporter for transportation by road, the
\n503
\n504
\nTHE ASSAM GAZET<\/p>\n

= = = = = = = =<\/p>\n

Plain text (Extract) only<\/strong>
For full text:-Visit the Source <\/a><\/p>\n

= = = = = = = =<\/p>\n

o the place
\nof business of the transporter for further
\ntransportation, the supplier or the recipient, or as
\nthe case maybe, the transporter may not furnish the
\ndetails of conveyance in Part B of FORM GST
\nEWB-01.
\nExplanation 1.- For the purposes of this sub-rule,
\nwhere the goods are supplied by an unregistered
\nsupplier to a recipient who is registered, the
\nmovement shall be said to be caused by such
\nrecipient if the recipient is known at the time of
\ncommencement of the movement of goods.
\nExplanation 2. The e-way bill shall not be valid
\nfor movement of goods by road unless the
\ninformation in Part-B of FORM GST EWB-01
\nhas been furnished except in the case of
\nmovements covered under the third proviso to sub-
\nrule (3) and the proviso to sub-rule (5).
\n(4) Upon generation of the e-way bill on the common
\nportal, a unique e-way bill number (EBN) shall be
\nTHE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
\nmade available to the supplier, the recipient and
\nthe transporter on<\/p>\n

= = = = = = = =<\/p>\n

Plain text (Extract) only<\/strong>
For full text:-Visit the Source <\/a><\/p>\n

= = = = = = = =<\/p>\n

nveyance have been updated by the transporter
\nin Part B of FORM GST EWB-01, the consignor
\nor recipient, as the case maybe, who has furnished
\nthe information in Part-A of FORM GST EWB-
\n01 shall not be allowed to assign the e-way bill
\nnumber to another transporter.
\n(6) After e-way bill has been generated in accordance
\nwith the provisions of sub-rule (1), where multiple
\nconsignments are intended to be transported in one
\nconveyance, the transporter may indicate the serial
\nnumber of e-way bills generated in respect of each
\nsuch consignment electronically on the common
\nportal and a consolidated e-way bill in FORM
\nGST EWB-02maybe generated by him on the said
\ncommon portal prior to the movement of goods.
\n505
\n506
\nTHE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
\n(7) Where the consignor or the consignee has not
\ngenerated FORM GST EWB-01 in accordance
\nwith the provisions of sub-rule (1) and the value of
\ngoods carried in the conveyance is more than fifty
\nthousand rupees, th<\/p>\n

= = = = = = = =<\/p>\n

Plain text (Extract) only<\/strong>
For full text:-Visit the Source <\/a><\/p>\n

= = = = = = = =<\/p>\n

tails furnished in the e-
\nway bill, the e-way bill may be cancelled
\nelectronically on the common portalwithin 24
\nhours of generation of the e-way bill:
\nProvided that an e-way bill cannot be
\ncancelled if it has been verified in transit in
\naccordance with the provisions of rule 138B:
\nProvided further the unique number
\ngenerated under sub-rule (1) shall be valid for 72
\nhours for updation of Part B of FORM GST
\nEWB-01.
\n(10) An e-way bill or a consolidated e-way bill
\ngenerated under this rule shall be valid for the
\nperiod as mentioned in column (3) of the Table
\nTHE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
\nbelow from the relevant date, for the distance,
\nwithin the country, the goods have to be
\ntransported, as mentioned in column (2) of the said
\nTable:-
\n507
\nTable
\nSI.
\nDistance
\nValidity
\nNo.
\nperiod
\n(1)
\n(2)
\n(3)
\n1.
\nUpto 100 km.
\nOne day
\n2.
\nFor every 100 km. One
\nor part thereof additional
\nthereafter
\nday:
\nProvided that the Commissioner may, by
\nnotification,<\/p>\n

= = = = = = = =<\/p>\n

Plain text (Extract) only<\/strong>
For full text:-Visit the Source <\/a><\/p>\n

= = = = = = = =<\/p>\n

been
\nfurnished by the supplier or the transporter,
\n508
\nTHE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
\non the common portal, and the supplier or the
\nrecipient, as the case maybe, shall communicate
\nhis acceptance or rejection of the consignment
\ncovered by the e-way bill.
\n(12) Where the person to whom the information
\nspecified in sub-rule (11) has been made available
\ndoes not communicate his acceptance or rejection
\nwithin seventy two hours of the details being made
\navailable to him on the common portal, it shall be
\ndeemed that he has accepted the said details.
\n(13) The e-way bill generated under this rule or under
\nrule 138 of the Goods and Services Tax Rules of
\nany State shall be valid in every State and Union
\nterritory.
\n(14) Notwithstanding anything contained in this rule,
\nno e-way bill is required to be generated\u2014
\n(a) where the goods being transported are specified
\nin Annexure;
\n(b) where the goods are being transported by a non-
\nmotorised conveyance;\n<\/p>\n

= = = = = = = =<\/p>\n

Plain text (Extract) only<\/strong>
For full text:-Visit the Source <\/a><\/p>\n

= = = = = = = =<\/p>\n

here the goods being transported are treated
\nas no supply under Schedule III of the Act.
\nExplanation. The facility of generation and
\ncancellation of e-way bill may also be made
\navailable through SMS.
\nSl.
\nNo.
\nANNEXURE
\n[(See rule 138 (14)]
\nDescription of Goods
\n509
\n(1)
\n(2)
\n1.
\nLiquefied petroleum gas for
\nsupply to household and non
\ndomestic exempted category
\n(NDEC) customers
\n2. Kerosene oil sold under PDS
\n3. Postal baggage transported by
\nDepartment of Posts
\n4. Natural or cultured pearls and
\nprecious or semi-precious stones;
\nprecious metals and metals clad
\nwith precious metal (Chapter 71)
\n5. Jewellery,
\ngoldsmiths' and
\nsilversmiths' wares and other
\narticles (Chapter 71)
\n6. Currency
\n7.
\nUsed personal and household effects
\n8.
\nCoral, unworked (0508) and worked coral
\n(9601)”;
\n13. In the principal rules, with effect from 1st February, 2018, in rule 138A,
\nin sub-rule (5), for the words “Notwithstanding anything contained”, the
\nwords “Notwithstanding anything con<\/p>\n

= = = = = = = =<\/p>\n

Plain text (Extract) only<\/strong>
For full text:-Visit the Source <\/a><\/p>\n

= = = = = = = =<\/p>\n

ITC)
\n(Amount in Rs.)
\nSl.
\nNo.
\nInvoice details
\nGoods\/
\nServices
\n(G\/S)
\nShipping bill\/ Bill of
\nexport
\nEGM
\nBRC\/
\nDetails
\nFIRC
\nNo.
\nDate
\nValue
\nPort code No. Date
\nRef Date No. Date
\nNo.
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9 10 11 12
\n\u00e2\u2013\u00ac\u00e2\u2013\u00ac
\n(b) after Statement 3A, the following new Statement shall be inserted,
\nnamely:-
\nTHE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
\n\u201cStatement-4 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of
\ntax)
\n511
\n(Amount in Rs.)
\nShipping Integrated Tax Cess Integrated Integrated
\ntax and
\ntax and
\nNet
\nIntegrated
\nGSTIN
\nof
\nInvoice details
\nbill\/ Bill
\nrecipient
\nof export\/
\nEndorsed
\ncess
\ninvolved
\ncess
\ninvolved
\ntax and
\ncess
\ninvoice
\nby SEZ
\nin debit
\nnote, if
\nin credit
\n(8+9+10-
\nnote, if
\n11)
\nany
\nany
\nNo. Date Value No. Date Taxable Amt.
\nValue
\n1 2 3 4 5 6 7 8 9 10 11 12
\nSubstitution 16.
\nof FORM
\nGST EWB-
\n01
\nIn the principal Rules, with effect from 1st Febru<\/p>\n

= = = = = = = =<\/p>\n

Plain text (Extract) only<\/strong>
For full text:-Visit the Source <\/a><\/p>\n

= = = = = = = =<\/p>\n

or Airway Bill Number or Bill of Lading Number.
\n4. Place of Delivery shall indicate the PIN Code of place of delivery.
\n5. Reason for Transportation shall be chosen from one of the following:-
\nCode
\n1
\nDescription
\nSupply
\n2
\nExport or Import
\n3
\nJob Work
\n4
\nSKD or CKD
\n5
\nRecipient not known
\n6
\nLine Sales
\n7
\nSales Return
\n8
\nExhibition or fairs
\n9
\nFor own use
\n10
\nOthers
\nSubstitution
\nof FORM
\nGST EWB-
\n17.
\n70
\n02
\nIn the principal Rules, with effect from the 1st February, 2018, for
\nFORM GST EWB-02, the following form shall be substituted, namely:-
\nTHE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
\nFORM GST EWB-02
\n(See rule 138)
\nConsolidated E-Way Bill
\nConsolidated E-Way Bill No. :
\nConsolidated E-Way Bill Date:
\nGenerator
\nVehicle Number
\nNumber of E-Way Bills
\n:
\nE-Way Bill Number
\n513
\nin FORM
\nAmendment 18. In the principal Rules, with effect from 1st February, 2018, in FORM
\nGST EWB-03, for the letters “UT”, at both places where they occur, the
\nwords “Union terri<\/p>\n

= = = = = = = =<\/p>\n

Plain text (Extract) only<\/strong>
For full text:-Visit the Source <\/a><\/p>\n

= = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":"

The Assam Goods and Service Tax (Amendment) Rules, 2018.FTX.56\/2017\/Pt-I\/094 Dated:- 21-2-2018 Assam SGSTGST – StatesAssam SGSTAssam SGST============= Document 1 \u00e0\u00a6\u00aa\u00e0\u00a6\u017e\u00e0\u00a7\u008d\u00e0\u00a6\u0153\u00e0\u00a7\u20ac\u00e0\u00a6\u00ad\u00e0\u00a7\u0081\u00e0\u00a6\u2022\u00e0\u00a7\u008d\u00e0\u00a6\u00a4 \u00e0\u00a6\u00a8\u00e0\u00a6\u00ae\u00e0\u00a7\u008d\u00e0\u00a6\u00ac\u00e0\u00a7\u00b0 – \u00e0\u00a7\u00ad\u00e0\u00a7\u00ac\u00e0\u00a7\u00ae \/\u00e0\u00a7\u00af\u00e0\u00a7\u00ad \u00e0\u00a6\u2026\u00e0\u00a6\u00b8\u00e0\u00a6\u00ae \u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021 Registered No.-768\/97 \u00e0\u00a7\u00b0\u00e0\u00a6\u00be\u00e0\u00a6\u0153\u00e0\u00a6\u00aa\u00e0\u00a6\u00a4\u00e0\u00a7\u008d\u00e0\u00a7\u00b0 THE ASSAM GAZETTE \u00e0\u00a6\u2026\u00e0\u00a6\u00b8\u00e0\u00a6\u00be\u00e0\u00a6\u00a7\u00e0\u00a6\u00be\u00e0\u00a7\u00b0\u00e0\u00a6\u00a3 EXTRAORDINARY \u00e0\u00a6\u00aa\u00e0\u00a7\u008d\u00e0\u00a6\u00b0\u00e0\u00a6\u00be\u00e0\u00a6\u00aa\u00e0\u00a7\u008d\u00e0\u00a6\u00a4 \u00e0\u00a6\u2022\u00e0\u00a6\u00b0\u00e0\u00a7\u008d\u00e0\u00a6\u00a4\u00e0\u00a7\u0192\u00e0\u00a6\u00a4\u00e0\u00a7\u008d\u00e0\u00a6\u00ac\u00e0\u00a7\u00b0 \u00e0\u00a6\u00a6\u00e0\u00a7\u008d\u00e0\u00a6\u00ac\u00e0\u00a6\u00be\u00e0\u00a7\u00b0\u00e0\u00a6\u00be \u00e0\u00a6\u00aa\u00e0\u00a7\u008d\u00e0\u00a7\u00b0\u00e0\u00a6\u2022\u00e0\u00a6\u00be\u00e0\u00a6\u00b6\u00e0\u00a6\u00bf\u00e0\u00a6\u00a4 PUBLISHED BY THE AUTHORITY \u00e0\u00a6\u00a8\u00e0\u00a6\u201a 78 \u00e0\u00a6\u00a6\u00e0\u00a6\u00bf\u00e0\u00a6\u00b6\u00e0\u00a6\u00aa\u00e0\u00a7\u0081\u00e0\u00a7\u00b0, \u00e0\u00a6\u00b6\u00e0\u00a7\u0081\u00e0\u00a6\u2022\u00e0\u00a7\u008d\u00e0\u00a6\u00b0\u00e0\u00a6\u00ac\u00e0\u00a6\u00be\u00e0\u00a7\u00b0, 23 \u00e0\u00a6\u00ab\u00e0\u00a7\u2021\u00e0\u00a6\u00ac\u00e0\u00a7\u008d\u00e0\u00a7\u00b0\u00e0\u00a7\u0081\u00e0\u00a7\u00b1\u00e0\u00a6\u00be\u00e0\u00a7\u00b0\u00e0\u00a7\u20ac, 2018, 4 \u00e0\u00a6\u00ab\u00e0\u00a6\u00be\u00e0\u00a6\u2014\u00e0\u00a7\u0081\u00e0\u00a6\u00a8, 1939 (\u00e0\u00a6\u00b6\u00e0\u00a6\u2022 = … Continue reading “The Assam Goods and Service Tax (Amendment) Rules, 2018.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12526","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12526","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12526"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12526\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}