Assam Goods and Services Tax (Third Amendment) Rules, 2021.

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..... owers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased to make the following rules 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 (Third Amendment) Rules, 2 .....

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..... the end, the punctuation mark . shall be substituted and thereafter the following new proviso shall be inserted, namely:- Provided that a registered person may furnish such details, for the month of April, 2021, using IFF from the 1 st day of May, 2021 till the 28th day of May, 2021. . JAYANT NARLIKAR, Commissioner Secretary to the Government of Assam, Finance (Taxation) D .....

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