Assam Goods and Services Tax (Fifth Amendment) Rules, 2021

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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 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 (Fifth Amendment) Rules, 2021 .....

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..... e case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. Amendment in rule 59 4. In the principal Rules, in rule 59, in sub-rule (2) in the first proviso for the punctuation mark . appearing at the end, the punctuation mark ; shall be substituted and thereafter the following new proviso shall be in .....

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