9911796707
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 ..... ds 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 :-- "Provided that in case of a pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 number within a period of thirty days of the allotment of the Aadhaar number." ; 4. Amendment of rule 23.--In the principal Rules, in rule 23, in sub-rule (1), with effect from the date as may be notified, in the second line, in between the words ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 of the tax on the inter-State supply, file an application electronically in Form GST RFD-01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner : Provided that the said application may, as regard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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