The Finance (Taxation) Department Assam (ATD), on March 13, 2026, issued a notification amending the Assam Goods and Services Tax Rules, 2017, based on the recommendations of the GST Council, under section 164 of the Assam GST Act, 2017.
The amendment introduces the Assam Goods and Services Tax (Amendment) Rules, 2026, effective from February 1, 2026. Key changes include substitution in Rule 9, where the authority level is modified from “Assistant Commissioner” to “Superintendent of Taxes”, and insertion of a new Rule 31D in the principal rules.
Overall, the notification updates procedural and administrative provisions under the Assam GST framework to streamline implementation and governance.
[Notification No. 1/2026-State Tax (Rate)]
