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

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..... rs 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 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 (Eight Amendment) Rules, 2020. (2) They shall be deem .....

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..... l be verified by a registered mobile number based One Time Password facility. Explanation . - For the purpose of this rule, a Nil return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-1, as the case may be. . SHYAM JAGANNATHA .....

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