Assam Goods and Services Tax (Fifth Amendment) Rules, 2020

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..... se of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017. the Governor of Assam is hereby pleased further to amend the Assam 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, 2020. (2) S .....

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..... rule shall be inserted, namely: - Manner of furnishing of return by short messaging service facility. 67A. Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B for a tax period, any reference to electronic furnishing shall include furnishing of the said return through a short messaging s .....

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