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

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..... 164 of the Assam Goods and Services 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: - Short title and commencement 1. (1) These rules may be called the Assam Goods and Services Tax (Fourth Amendment) Rules, 2020. (2) Save as otherwise provided in these r .....

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..... endment in rule 8 3. In the principal Rules, in rule 36, in sub-rule (4), the following proviso shall be inserted, namely:- Provided that the said condition shall apply cumulatively for the period February, March, April, May, June, July and August, 2020 and the return in FORM GSTR-3B for the tax period September, 2020 shall be furnished with the cumulative adjustment of input tax cre .....

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