The Government of Assam on October 22, 2025, issued the Assam Goods and Services Tax (Second Amendment) Rules, 2025 to further amend the to further amend the Assam Goods and Services Tax Rules, 2017.
The following amendments have been stated:
• In the principal rules, in rule 164,-
(i) in sub-rule (4), In the eighth line, In between the words "amount of tax" and "demanded" the words "related to the period mentioned in the sub-section mentioned above and" shall be inserted:
(ii) after sub-rule (4), the following Explanation shall be inserted namely: -
"Explanation, No refund shall be available for any tax, interest, and penalty, which has already been discharged for the entire period, prior to the commencement of the Assam. Goods and Services Tax (Second Amendment) Rules, 2025, in cases where a notice or statement of order mentioned in sub-section (1) of section 128A, includes a demand of tax, partially for the period mentioned in the said sub-section and partially for a period other than mentioned in the said sub- section.";
(iii) in sub-rule 7, in the first proviso, at the end, after the word "authority" for the punctuation mark ".", the punctuation mark ":" and thereafter the following proviso and explanation shall be inserted, namely: -
"Provided further that where the notice or statement or order mentioned in sub-section(1) of section 128A of the Act includes demand of tax, partially for the period mentioned in the said sub-section and partially for the period other than that mentioned in the said sub-section, the applicant instead of withdrawing the appeal, shall intimate the appellate authority or Appellate Tribunal that he does not wish to pursue the appeal for the period mentioned in the said sub-section and the relevant authority shall, after taking note of the said request, pass such order for the period other than that mentioned in the said sub-section, as he thinks just and proper.
Explanation - For the removal of doubt, it is clarified that the appeal application shall be deemed to have been withdrawn to the extent of the said intimation for the period from the 1" July, 2017 to the 31 March, 2020 or part thereof, for the purpose of sub-clause (3) of section 128A."
They shall come into force with effect from March 27, 2025.
[Notification No. 19136/309]
