Assam Goods and Services Tax (Amendment) Rules, 2021

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..... s and Services Tax Act, 2017, 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 (Amendment) Rules, 2021. (2) They shall come into force with effect from the day of January, 2021. Amendment .....

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..... person, who is restricted from using the amount available in electronic credit ledger to discharge his liability towards tax in excess of ninety-nine per cent. of such tax liability under rule 86B, shall not be allowed to furnish the details of outward supplies of goods or services or both under section 37 in FORM GSTR-1 or using the invoice furnishing facility, if he has not furnished the return .....

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