The Government of Assam on July 05, 2023, notified the Assam Goods and Services Tax (Amendment) Ordinance, 2023 further to amend the Assam Goods and Services Tax Act, 2017.
The following has been amended namely: -
•Section 16 which talks about the eligibility and conditions for taking the import tax credit, sub-section (2) second and third provisos are amended.
•Section 17 which talks about the apportionment of the import tax credit is amended.
•Section 158A has been inserted which talks about the consent-based sharing of information furnished by taxable persons.
The detailed amendments are given in the document attached below.
[Notification No.LGL.179/2017/178.]
