The following Act of the Assam Legislative Assembly which received the assent of the Governor on 9th September, 2021 is hereby published for general information.

ASSAM ACT NO. XXII OF 2021

(Received the assent of the Governor on 9th September, 2021)

THE ASSAM VALUE ADDED TAX (AMENDMENT) ACT, 2021

AN

ACT

to amend the Assam Value Added Tax, 2003.

Preamble

Whereas, it is expedient to amend the Assam Value Added Tax Act, 2003 (Assam Act No. VIII of 2005), hereinafter referred to as the principal Act, in the manner hereinafter appearing;

It is hereby enacted in the Seventy-second Year of the Republic of India, as follows: -

1 Short title, extent and commencement

(1) This Act may be called the Assam Value Added Tax (Amendment) Act, 2021.

(2) It shall have the like extent as the principal Act.

(3) It shall come into force at once.

2 Amendment of section 56

In the principal Act, in section 56, after sub-section (8), a new sub-section (9) shall be inserted, namely

'(9) In case a registered dealer generates e-tax invoice or e-retail invoice, the e-tax invoice shall contain such particulars as specified in sub-section (4) and the e-retail invoice shall contain such particulars as specified in sub-section (6) and instead of the signature of the dealer or his manager or agent there shall be digital signature of such registered dealer or his manager or authorised agent as the case may be."

GEETANJALI DAS SAIKIA,

Secretary to the Government of Assam,

Legislative Department, Dispur, Guwahati-6.