Assam Goods and Services Tax (Fifth Amendment) Rules, 2021 - FTX.56/2017/Pt-V/75 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION-STATE TAX The 24th January, 2022 Assam Act No. XXVIII of 2017 No. FTX.56/2017/Pt-V/75. - 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 (Fifth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall come into force with effect from the 1st day of June, 2021. Amendment of rule 26 2. In the principal Rules, in rule 26, in sub-rule (1) in the fourth proviso, with effect from the 31 st day of May, 2021, for the figures, letters and words 31 st day of May, 2021 , the figures. letters and words 31 st day of August. 2021 shall be substituted. Amendment of rule 36 3. In the principal Rules, in rule 36, in sub-rule (4), for the existing second proviso, the following proviso shall be substituted, namely: - Provided further that such condition shall apply cumulatively for the period April, May and June, 2021 and the return in FORM GSTR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. Amendment in rule 59 4. In the principal Rules, in rule 59, in sub-rule (2) in the first proviso 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 further that a registered person may furnish such details, for the month of May, 2021, using IFF from the 1st day of June, 2021 till the 28th day of June, 2021. . JAYANT NARLIKAR, Commissioner Secretary to the Government of Assam, Finance (Taxation) Department.