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TMI BlogThe Assam Goods and Services Tax (Fourth Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... and Services Tax Act, 2017 (Assam Act XXVIII of 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 (Fourth Amendment) Rules, 2017. (2) Save as othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 of the Customs Act, 1962 (Act No.52 of 1962) for the date of time of supply of such goods in terms of section 12 of the Act. (2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act. ; Amend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amendment of rule 61 5. In the principal Rules, with effect from 1st July, 2017 in rule 61, in sub-rule (5), for the existing provisions the following shall be substituted, namely:- (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B , the additional amount shall be credited to the electronic credit ledger of the registered person ; Amendment of rule 83 6. In the Rules, with effect fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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