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 (Second Amendment) Rules, 2021.

(2) They shall be deemed to have come into force with effect from the 27th day of April, 2021.

2. Amendment of rule 26.

In the principal Rules, in rule 26 in sub-rule (1), after the third proviso, the following new proviso shall be inserted, namely:-

"Provided also that a registered person registered under the provisions of the Companies Act, 2013 (Central Act 18 of 2013) shall, during the period from the 27th day of April, 2021 to the 31st day of May, 2021, also be allowed to furnish the return under section 39 in FORM GSTR-3B and the details of outward supplies under section 37 in FORM GSTR-1 or using invoice furnishing facility, verified through electronic verification code (EVC).".

JAYANT NARLIKAR,

Commissioner & Secretary to the Government of Assam,

Finance (Taxation) Department.