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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , the Governor of Assam is hereby pleased 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 (Tenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 18th day of October, 2017. Amendment .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 01 4. In the principal rules, in FORM RFD-01:- (a) for "Statement-2", the following Statement shall be substituted, namely:- "Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax Sl.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated ta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X