In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely:-

1. Short title and commencement.

(1) These rules may be called the Assam Goods and Services Tax (Ninth Amendment) Rules, 2018.

(2) They shall come into force with effect from 10th day of September, 2018.

2. Amendment in rule 117.

In the principal rules, in rule 117-

(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-

"(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.";

(b) in sub-rule (4), in clause (b). in sub-clause (iii), for the punctuation mark the punctuation mark shall be substituted and thereafter the following new proviso shall be inserted, namely:-

"Provided that the registered persons filing the declaration in FORM GST TRAN-1 in accordance with sub-rule (1A), may submit the statement in FORM GST TRAN-2 by 30th April, 2019.";

3. Amendment in rule 142.

In the principal rules, in rule 142, in sub-rule (5), after the words and figures "of section 76", the words and figures "or section 125" shall be inserted.

RAJIV KUMAR BORA,

Additional Chief Secretary to the Government of Assam,

Finance Department.