TMI BlogThe Assam Goods and Services Tax (Second Amendment)Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... nd service Tax Act, 2017 , the Governor 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 1 st day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es invoice or bill without supply of goods or services in violation of the 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule 26, in sub-rule (3), for the words specified under the provisions of the Information Technology 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and figures within 90 days shall be substituted. Amendment in Form GST REG-25 12. In the principal rules, in Form REG-25, (i) for the words and letters, Provisional ID , the letters GSTIN shall be substituted; (ii) the words place and shall be omitted. V.B. PYARELAL, Additional Chief Secretary to the government of Assam, Finance Department. - Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X
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