The Government of Assam on May 10, 2023 issued a notification regarding the date of enforcement of the provisions related to the Aadhar authentication under the Assam Goods and Services Tax (Eighth Amendment) Rules 2021
This notification shall be deemed to have been issued on December 21, 2021
The following has been stated namely: -
• It has appointed January 01, 2022, as the date on which the following provisions shall come into force namely: -
(i) Rule 10 A which state “Furnishing of Bank Account Details”
(ii) Rule 10 B which states “Aadhar authentication for Registered persons”
(iii) Clause 1 of Rule 89 which states that a person may file an Application electronically in FORM GST RFD-1 for the refund of tax, interest, penalty, fees, or any other amount
(iv) Rule 96 which states “Refund of integrated Tax paid on goods or service when exported to India”
[Notification No. eCF No. 35120/142]
