The Finance Department, Government of Assam, on December 31, 2026, issued the Assam Goods and Services Tax (Fourth Amendment) Rules, 2025, to further amend the Assam Goods and Services Tax Rules, 2017.
The following amendment has been stated, namely:-
• After rule 9, the following new rule shall be inserted, namely:- 9,4.. Notwithstanding anything contained in rule 9, any person who has applied for registration under rule 8 or rule 12 or rule 17, shall, upon identification on the common portal based on data analysis and risk parameters, be granted registration electronically by the common portal, within three working days from the date of submission of application.".
• In rule 10, sub-rule (1), in the third line, the words and figure "under rule 9," and "a certificate of registration", the words, letters, figures and punctuation mark shall be inserted, namely:-"rule 94 and rule 14A,".
• In FORM GST REG-01, after the word, letters and figures "FORM GST REG-01" and before the words "Application for Registration", for the brackets, words and figures "/See rule 8(1)]", the brackets, words, figures and letter shall be substituted with:- "[See rules 8(1) and 14A]".
[Notification no. 703778/453]
