TMI BlogThe Assam Goods and Services Tax (Sixth Amendment) Rules, 2018.X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 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 (Sixth Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with effect from the 19th day of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the purposes of the said Chapter XVI."; Amendment in rule 138C. 3. In the principal rules, in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely:- "Provided that where the circumstances so warrant, the Commissioner, or any other officer authorized by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s having the same PAN Sl. No GSTIN Trade Name State/UT 3. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Signature Name of Authorised Signatory Place: ….…………………… Date: Designation/S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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