Assam Goods and Services Tax (Ninth Amendment) Rules, 2018

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..... rvices Tax Act, 2017, 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: - 1. Short title and commencement (1) These rules may be called the Assam Goods and Services Tax (Ninth Amendment) Rules, 2018. (2) They shall come into force with effect from 10 th day of September 2018. .....

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..... proviso shall be inserted, namely: - Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019. ; 3. Amendment in rule 142 In the principal rules, in rule 142, in sub-rule (5), after the words and figures of section 76 , the words and figures or section 125 sha .....

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