Assam Goods and Services Tax (Twelfth Amendment) Rules, 2017.

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....eemed to have come into force with effect from the 15^th day of November, 2017. Amendment of rule 43. 2. In the principal rules, in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:- "Explanation - For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 42/2017-Integrated Tax (Rate), dated the 27th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number GSR 1338(E) dated the 27th October, 2017."; Amendment of rule 54. 3. in the pri....

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...."; Insertion new rule 109A.  6. In the principal rules, after rule 109, the following rule shall be inserted, namely:- "109A. Appointment of Appellate Authority- (1) Any person aggrieved by any decision or order passed under this Act may appeal to - (a) the Commissioner of State tax or an officer authorized by him not below the rank of Additional Commissioner of State tax, where such decision or order is passed by the Joint Commissioner of State tax; (b) the Commissioner of State tax or an officer authorized by him not below the rank of Joint Commissioner of State tax, where such decision or order is passed by the Deputy Commissioner of State tax; (c) the Deputy Commissioner of State tax (Appeals) wh....

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....FD-01", the following forms shall be inserted, namely:- "FORM-GST-RFD-01 A [See rules 89(1) and 97A] Application for Refund (Manual) (Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person) 1. GSTIN / Temporary ID   2. Legal Name   3. Trade Name, if any   4. Address   5. Tax period (if applicable) From   To 6. Amount of Refund Claimed (Rs.) Act Tax Interest Penalty Fees Others Total Assam tax             State/UT tax             Integrated tax   ....

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....veloper has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. Signature Name - Designation/Status SELF- DECLARATION [rule 89 (2)(l)] I/We ____________________ (Applicant) having GSTIN/ temporary Id -------, solemnly affirm and certify that in respect of the refund amounting to Rs. ---/ with respect to the tax, interest, or any other amount for the period from---to----, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person. Signature Name - Designation/Status (This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause ....

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....tal turnover Refund amount (1x2/3) 1 2 3 4         FORM-GST-RFD-01 B [See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A] Refund Order details 1. ARN 2. GSTIN / Temporary ID 3. Legal Name 4. Filing Date 5. Reason of Refund 6. Financial Year 7. Month 8. Order No.: 9. Order issuance Date: 10. Payment Advice No.: 11. Payment Advice Date: 12. Refund Issued To : Drop down: Taxpayer / Consumer Welfare Fund 13. Issued by: 14. Remarks: 15. Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A) 16. Details of Refund Amount (As per the manually issued Order):   V. B. PYARELAL, Additional Chi....