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TMI BlogThese rules may be called the Assam Goods and Services Tax (Eighth Amendment) Rules, 2021.X X X X Extracts X X X X X X X X Extracts X X X X ..... ules may be called the Assam Goods and Services Tax (Eighth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 24th day of September, 2021. 2. Amendment of rule 10A . In the principal Rules, in rule 10A, with effect from the date as may be notified, (a) in tenth line, in between the words details of bank account and the punctuation mark the words which is in name of the registered person and obtained on Permanent Account Number of the registered person shall be inserted, (b) for the punctuation mark . appearing at the end the punctuation mark : shall be substituted and thereafter the following new proviso shall be inserted, namely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RFD-01 under rule 89 3. For refund under rule 96 of the integrated tax paid on goods exported out of India Provided that if Aadhaar number has not been assigned to the person reuired to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely : (a) her/his Aadhaar Enrolment ID slip ; and (b) (i) bank passbook with photograph ; or (ii) voter identity card issued by the Election Commission of India ; or (iii) passport ; or (iv) driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988) : Provided further that such person shall undergo the authentication of Aadhaar numbe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be substituted ; (ii) clause (c) shall be omitted ; 7. Amendment of rule 89. In the principal Rules, in rule 89, (i) in sub-rule (1), with effect from the date as may be notified, in the fifth line, in between the words may file and an application the punctuation mark, figures and letter words , subject to the provisions of rule 10B, shall be inserted ; (ii) after sub-rule (1), the following new sub-rule shall be inserted, namely : (1A) Any person, claiming refund under section 77 of the Act of any tax paid by him, in respect of a transaction considered by him to be an intra-State supply, which is subseuently held to be an inter-State supply, may, before the expiry of a period of two years from the date of payment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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