The Government of Assam on October 24, 2025, issued the Assam Goods and Services Tax (Second Amendment) Rules, 2024 to further amend the Assam Goods and Services Tax Rules, 2017.
The following amendments have been stated:
• In the principal Rules, in rule 36, in sub-rule (3) at the end, in hetween the words "suppression of facts" and the punctuation mark ".", the words and figures "under section 74" shall be inserted.
• In the principal Rules, in rule 46, with effect from 1 day of November, 2024,-
(a) after clause (s), the second proviso shall be omitted;
(b) in the third proviso, for the words "Provided also that in the case of", the words "Provided further that in the case of shall be substituted;
• In the principal Rules, after rule 47, the following new rule shall be inserted, with effect from the 1 day of November, 2024, namely:-
47A. Notwithstanding anything contained in rule 4/, where an invoice referred to in rule 46 is required to be issued under clause (f) of sub-section (3) of section 31 by a registered person, who is liable to pay tax under sub- section (3) or sub-section (4) of section 9, he shall issue the said invoice within a period of thirty days from the date of receipt of the said supply of goods or services, or both, as the case may be.".
• In the principal Rules, in rule 46, in rule 66, in sub-rule (1), in the third line, in between the word, letters and figure "FORM GSTR-7" and "electronically", the words ", on or before the tenth day of the month succeeding the calendar month." shall be inserted with effect from the 1 day of November, 2024.
• In the principal Rules, in Rule 86, in sub-Rule (4B), in clause (b), in the first line, the words, brackets, figures and punctuation mark "in contravention of sub-rule (10) of rule 96." shall be deleted.
• In the principal Rules, in rule 88B, in sub-rule (1), in the seventh line, in between the word and figures "section 74" and "in respect", the words, figures and letter "or section 74A" shall be inserted with effect from the 1% day of November, 2024.
• In the principal Rules, in rule 88D, in sub-rule (3), in the last line, in between the words and figures "or section 74" and the word and punctuation mark ",as the", the words, figures and letter "or section 740" shall be inserted with effect from the 1 day of November, 2024.
Save as otherwise provided in these rules, they shall come into force with effect from October 08, 2024.
[Notification No.33646/673]
