The Assam Goods and Services Tax (Second Amendment)Rules, 2017.

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..... r of Assam is hereby pleased to make the following rules further to amend the Assam Goods and Service 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 (Second Amendment) Rules, 2017. (2) They shall come into force on the 1st day of July, 2017. Amendment of rule 10 2. In the .....

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..... provisions of the Act, or the rules made thereunder; or (c) violates the provisions of section 171 of the Act or the rules made thereunder,". Amendment of rule 22 6. In the principal rules, in rule 22, in sub-rule (3), words, brackets and figure "sub-rule (1) of' shall be omitted. Amendment of rule 24 7. In the principal rules, in rule 24, - (i) sub-rule (1), the second proviso shall be omi .....

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..... y Act, 2000 (21 of 2000)", the words "or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf." Shall be substituted. Amendment in Form GST CMP-04 9. In the principal rules, in Form GST CMP-04, in the table, for serial number 5 and the entries r .....

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