The Assam Goods and Services Tax (Amendment) Act, 2018
assam · 2018
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 2(I) (2) This Ac1 may he called the t\ss<Un (loods and Services Tax (Amendment) At:t
- S. 4(7) in clause ( I 02)
- S. 6—
- S. 7—
- S. 8In the principal Act, in seclion JO, - - ( 1) in sub-section ( 1 )
- S. 9Section 9 amends the Assam Goods and Services Tax Act to clarify exempt supplies and substitute section references for specific provisions.
- S. 10of !\t-"Ction 20 Amendment l 1
- S. 13—
- S. 14Section 14 of the Assam Goods and Services Tax (Amendment) Act, 2018 modifies registration requirements for taxable supplies from special category states and special economic zones.
- S. 15—
- S. 17(2) in sub-section (I), in clause ( c ), for the punctuation mark "
- S. 20—
- S. 21The section amends the Assam Goods and Services Tax Act to modify input tax credit utilization and add new provisions.
- S. 22—
- S. 23—
- S. 24—
- S. 25of section I 07 Amendment or 26
- S. 28The section amends various sections of the Assam Goods and Services Tax Act to modify refund dates, currency terms, and maximum refund amounts.
- S. 29of Scbcda
- S. 38Section 38 outlines procedures for registered persons to verify details of supplies and input tax credit, with prescribed methods for availing credits.
- S. 498Section 498 specifies the order of utilizing input tax credit for integrated and State taxes in Assam.