Notifying the prescribe documents to be carried by a person in-charge of conveyance under the Assam Goods and Services Tax Act 2017.
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....of the Assam Goods and Services Tax Rules, 2017 provides that till such time the e-way bill system is developed and approved by the GST Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage; And whereas the provision of sub-section (3) of section 75 of the Assam Value Added Tax Act, 2003 (Act No. V Ill of 2005) read with sub-rule (9) of rule 41 provides for carrying of certain documents as mentioned below and sub-section (3A) of section 75 provided for: (a) 'Delivery Note' in Form 61 for importation and transportation of taxable goods in Assam for re-sale and 'Road Permit&#....
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....rnish the relevant information through electronically generated/obtained 'GST Outward Permit', as annexed herewith in Format 2; (c) for transportation of taxable goods through the State of Assam, the person shall furnish relevant information through electronically obtained 'Transit Pass', as annexed herewith in Format 3 and the earlier system of issuance of Online Transit Passes and endorsement thereof in respect of taxable goods coming from other states and meant for other States but passing through the State of Assam, shall continue. All the Formats shall be available on the official website of the Commissioner of State tax i.e. www.tax.assam.gov.in. The Commissioner of State Tax shall, by an order, formulate the approp....
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....S Transporter Type Transporter Name Transporter Registration No Vehicle Registration No Vehicle Owner Name CONSIGNMENT DETAILS Consignment Note No Consignment Note Date Consignment Destination Check Post Name 1 FORMAT 2 AS-GST OUTWARD PERMIT CONSIGNEE DETAILS GST Provisional ID Firm Name Firm Address INVOICE DETAILS S.No. Commodity name Invoice no Invoice date Quantity Unit Package Value Freight I/We DECLARATION hereby declare that I/We am/are registered under the Assam Goods and Service and the above statements are true to the best of Tax Act, 2017 holding GST No my/our knowledge and belief. I/We also undertake to duly account for the disposal of the above goods when imported and to pay tax on the supply thereof a....
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