{"id":13148,"date":"2018-07-25T00:00:00","date_gmt":"2018-07-24T18:30:00","guid":{"rendered":""},"modified":"2018-07-25T00:00:00","modified_gmt":"2018-07-24T18:30:00","slug":"the-assam-goods-and-services-tax-sixth-amendment-rules-2018","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13148","title":{"rendered":"The Assam Goods and Services Tax (Sixth Amendment) Rules, 2018."},"content":{"rendered":"<p>The Assam Goods and Services Tax (Sixth Amendment) Rules, 2018.<br \/>FTX.56\/2017\/Pt-III\/115 Dated:- 25-7-2018 Assam SGST<br \/>GST &#8211; States<br \/>Assam SGST<br \/>Assam SGST<br \/>GOVERNMENT OF ASSAM<br \/>\nORDERS BY THE GOVERNOR<br \/>\nFINANCE (TAXATION) DEPARTMENT<br \/>\nNOTIFICATION<br \/>\nThe 25th July, 2018<br \/>\nNo. 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:-<br \/>\nShort title and commencement<br \/>\n 1. (1) These Rules may be called the Assam Goods and Services Tax (Sixth Amendment) Rules, 2018.<br \/>\n (2) Save as otherwise provided in these rules, they shal<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126221\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>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.&#8221;;<br \/>\nAmendment in rule 138C.<br \/>\n3. In the principal rules, in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:-<br \/>\n&#8220;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.<br \/>\nExplanation.- 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.&#8221;;.<br \/>\nAmendment in rule 142.<br \/>\n4. <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126221\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Assam Goods and Services Tax (Sixth Amendment) Rules, 2018.FTX.56\/2017\/Pt-III\/115 Dated:- 25-7-2018 Assam SGSTGST &#8211; StatesAssam SGSTAssam SGSTGOVERNMENT 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13148\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;The Assam Goods and Services Tax (Sixth Amendment) Rules, 2018.&#8221;<\/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-13148","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13148","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=13148"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13148\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}