Assam Goods and Services Tax (Eight Amendment) Rules, 2020 - FTX.56/2017/Pt-1/453 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION-STATE TAX The 19th August, 2020 Assam Act No. XXVIII of 2017 No.FTX.56/2017/Pt-1/453. - 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 (Eight Amendment) Rules, 2020. (2) They shall be deemed to have come into force with effect from the 1 st day of July, 2020. Amendment in rule 67A 2. In the principal Rules, for the rule 67A, the following rule shall be substituted, namely:- Manner of furnishing of return or details of outward supplies by short messaging service facility. - 67A. Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-1 for a tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies through a short messaging service using the registered mobile number and the said return or the details of outward supplies shall be verified by a registered mobile number based One Time Password facility. Explanation . - For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1, as the case may be. . SHYAM JAGANNATHAN, Commissioner Secretary to the Government of Assam, Finance (Taxation) Department.