TaxTMI 
TaxTMI 
The Assam Goods and Service Tax (Amendment) Rules, 2018.
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....ICATION The 21st February, 2018 No.FTX.56/2017/Pt-I/94.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely: ― Short title 1. (1) and commen- cement. Amendment of rule 3. Amendment 2. 3. of rule 7. These rules may be called the Assam Goods and Services Tax (Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall come into force with effect from the 23rd day of January, 2018. In the principal rules, in rule 3, in sub-rule (3A), for the words "ninety days", the words "one hundred and eighty days" shall be substituted; In the principal rules, with effect from 1st January, 2018, in rule 7, in the Table, (a) in Sl. No. 1, in column number(3), for the words "one per cent.", the words "half per cent. of the turnover in the State or Union territory" shall be substituted; (b) in Sl. No. 2, in column number(3), for the words "two and a half per cent.", the words "two....
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.... horse racing in a race club shall be 100% of the face value of the bet or the amount paid into the totalisator."; 499 In the principal rules, in rule 43, after sub-rule (2), for the Explanation, the following Explanation shall be substituted, namely:- "Explanation:-For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude:- (a) 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; (b) the value of services by way of accepting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and (c) the value of supply of services by....
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....the following sub-rules shall be substituted, namely:- "(4A) In the case of supplies received on which the supplier has availed the benefit of the No. 48 (FTX.56/2017/Pt-III/19 dated the 1st December, 2017) published in the Assam Gazette, Extraordinary, vide No. 694 dated the 1st December, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, shall be granted. (4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40 (FTX.56/2017/Pt-III/28 dated the 1st December, 2017) published in the Assam Gazette, Extraordinary, vide No.712 dated the 1st December, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazetteof India, Extraordinary, Amendment of rule 96. THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018 501 Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E) or notification No. 78/2017-Customs dated the 13th October, 2017 published in the Gazetteof India, Extraordinary, Part II, Section 3, Sub-section (i), vide nu....
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....(i), vide number G.S.R 1321 (E) dated the 23rd October, 2017 or notification No. 78/2017-Customs dated the 13th October, 2017 published in the Gazetteof India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017 or notification No. 79/2017-Customs dated the 13th October, 2017 published in the Gazetteof India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017."; In the principal rules, with effect from 1stFebruary, 2018, for rule 138, the following shall be substituted, namely:- "Information 138. (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- to be furnished prior to commencement of movement of goods and generation of e-way bill. (i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common por....
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....ted under sub- rule (2) and the goods are handed over to a transporter for transportation by road, the 503 504 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018 registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: Provided that the registered person or, the transporter, as the case may be may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the consignor to the place ....
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....n accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02maybe generated by him on the said common portal prior to the movement of goods. 505 506 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018 (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GSTEWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods: Provided that where the goods to be transported are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such e- commerce operator. (8) The inform....
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....ub-rule (1) shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A ofFORM GST EWB-01has been furnished by the supplier or the transporter, 508 THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018 on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory. (14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated— (a) where the go....
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....incipal rules, with effect from 1st February, 2018, in rule 138B, in sub-rule (3), in the proviso, for the words "carried out by any", the words "carried out by any other" shall be substituted; Amendment 15. In the principal Rules, in FORM GST RFD-01A, of FORM GST RFD- 01A. (a) after Statement 1A, the following new Statements shall be inserted, namely:- "Statement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax -SI. Invoice details Integrated tax Cess BRC/ Integrated No. FIRC tax and cess involved in debit note, if (Amount in Rs.) Integrated tax and cess involved in credit Net Integrated tax and cess (6+7+10- note, if any 11) any No. Date Value Taxable Amt. No. Date value 1 2 3 4 5 6 7 8 9 10 11 12 Statement-3 [rule 89(2)(b) and 89(2)(c)] Refund Type: Export without payment of tax (accumulated ITC) (Amount in Rs.) Sl. No. Invoice details Goods/ Services (G/S) Shipping bill/ Bill of export EGM BRC/ Details FIRC No. Date Value Port code No. Date Ref Date No. Date No. 1 2 3....