Assam Goods and Services Tax (Third Amendment) Rules, 2021. - FTX.56/2017/Pt-II/658 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION-STATE TAX The 10th August, 2021 Assam Act No. XXVIII of 2017 No.FTX.56/2017/Pt-II/658 .- 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 to make the following rules 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 (Third Amendment) Rules, 2021. (2) They shall be deemed to have come into force with effect from the 1st day of May, 2021. Amendment of rule 36 2. In the principal Rules, in rule 36, in sub-rule (4), in the first proviso, for the punctuation mark . appearing at the end, the punctuation mark . shall be substituted and thereafter the following proviso shall be inserted, namely: - Provided further that such condition shall apply cumulatively for the period April and May, 2021 and the return in FORM GSTR-3B for the tax period May, 2021 shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. Amendment of rule 59 3. In the principal Rules, in rule 59, in sub-rule (2), for the punctuation mark . appearing at the end, the punctuation mark . shall be substituted and thereafter the following new proviso shall be inserted, namely:- Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1 st day of May, 2021 till the 28th day of May, 2021. . JAYANT NARLIKAR, Commissioner Secretary to the Government of Assam, Finance (Taxation) Department.