The Government of Assam, on September 26, 2025, notified the Assam Goods and Services Tax (Fifth Amendment) Rules, 2022 to furher amend the Assam Goods and Services Tax Rules, 2017. The notification introduces changes to rules relating to registration, tax invoices, credit reversal, refund procedures, compliance timelines, and reporting formats, including insertions of new rules such as rule 5/1A and rule 88C to strengthen tax administration and streamline GST compliance.
Key amendments include modifications to rule 12 regarding registration processes, rule 37 on reversal of input tax credit, rule 46 and 46A relating to invoice particulars, and rule 89 and 108 concerning refund claims and appeal procedures. New compliance mechanisms—such as FORM GST DRC-01B for liability mismatches—have been incorporated. Several GST forms (e.g., GSTR-1, REG-19, RFD-01, APL-01/03W) are revised to align with updated procedural and reporting requirements, as reflected in detailed.
These amendments aim to enhance accuracy in reporting, improve traceability of supplies—including those through e-commerce operators—and strengthen enforcement through system-generated notices and automated reconciliation. The notification is issued under the authority of the Governor of Assam and signed by the Commissioner and Secretary, Finance (Taxation) Department.
[Notification No. 673-eCF No. 21394/311]
