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Taxation Assam Ministry of Finance Assam Goods and Services Tax Act, 2017

Government of Assam issues Assam Goods and Services Tax (Second Amendment) Rules, 2024

17-Oct-2025 | eCF No.33646/673

Government of Assam issues Assam Goods and Services Tax (Second Amendment) Rules, 2024 effective from 8th October 2024.

Key Highlights:
1. Rule 8 (Registration) - Clarifies the procedure and conditions for GST registration through the common portal.
2. Rule 21 & 21A (Cancellation / Suspension of Registration) - Specifies clearer grounds and process for suspension and cancellation of GST registration.
3. Rule 36 & 37 (Input Tax Credit) - Clarifies conditions for availing ITC and reversal where payment to supplier is not made.
4. Rule 59 & 60 (Returns ? GSTR-1 & GSTR-2B) - Strengthens system-based validation and auto-population of return data.
5. Rule 92 & 94 (Refund Sanction and Payment) - Standardises electronic sanction, adjustment, and credit of refund amounts.
6. Rule 142 (Demand and Recovery Proceedings) - Prescribes electronic issuance of notices, replies, and orders for tax demands.


For more information, please refer to the attached document.

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