Assam Goods and Services Tax (Ninth Amendment) Rules, 2017.

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..... d in these rules, they shall be deemed to have come into force with effect from the 13th day of October. Amendment of rule 3. 2. In the principal rules, in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02 , on the common portal either directly or through a Facilitation Centre notified by the Commissioner, o .....

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..... on 10 with effect from the first day of a month which is not the first month of a quarter shall furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10 ; Amendment of rule 117. 6. In the principal rules, with effect from 1st day of July, 2017, in rule 117, in sub-rule (2), in clause (c), in sub-clause (iv), the words and brackets [or entry tax] shall be omitted; Amendment in FORM GST CMP-02. 7. In the principal rules, in FORM GST CMP-02 , for the words, figures and brackets See rule 3(2) , the words, figures, brackets and letter See rule 3(3) .....

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..... ; Amendment in FORM GSTR-1A. 9. In the principal rules, in FORM GSTR-1A , for Table 4, the following shall be substituted, namely :- 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value .....

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