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Assam Goods and Services Tax (Sixth Amendment) Rules, 2017.
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....se of the powers conferred by section 164 of the Assam 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: — 2017 Short title 1. (1) and These rules may be called the Assam Goods and Services Tax (Sixth Amendment) Rules, 2017. commen- cement. (2) Saved as otherwise provided in these rules, they shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Substitution 2. of rule 122. Substitution of rule 123. 3. In the principal Rules, with effect from 1st July, 2017, for rule 122, the following shall be substituted, namely:- "Constituti on of the Authority 122. The constitution of the Authority shall be in accordance with the provisions of rule 122 of the Central Goods and Services Tax Rules, 2017."; In the principal Rules, with effect from 1st July, 2017, for rule 123, the following shall be substituted, namely:- 4508 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017 "Constituti on of the Standing Committee and Screening 123. The constitution of the Standing Committee and Scre....
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....ent of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e- way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 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, as the case may be, the transporter 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 mann....
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.... 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. THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017 4511 (8) The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1: Provided that when the information has been furnished by an unregistered supplier in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e- mail is available. (9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in col....
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....nation. The facility of generation and cancellation of e-way bill may also be made available through SMS. ANNEXURE [(See rule 138 (14)] SI. Chapter or Description of Goods No. Heading or Sub- heading or Tariff item (1) (2) (3) 1. 0101 Live asses, mules and hinnies 2. 0102 Live bovine animals 3. 0103 Live swine 4. 0104 Live sheep and goats 5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, geese, turkeys and guinea fowls. ducks, 6. 0106 Other live animal such as Mammals, Birds, Insects 7. 0201 8. 0202 9. 0203 10. 0204 11. 0205 12. 13. 0206 0207 14. 0208 15. 0209 16. 0209 Meat of bovine animals, fresh and chilled. Meat of bovine animals frozen [other than frozen and put up in unit container] Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] Meat and edi....
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....eading or Sub- Description of Goods heading or Tariff item (1) (2) (3) 32. 0507 90 33. 0511 34. 6 35. 0701 36. 0702 37. 0703 38. 0704 39. 0705 40. 0706 41. 0707 42. 0708 43. 0709 44. 0712 45. 0713 46. 0714 47. 0801 48. 0801 49. 0802 50. 0803 these products All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. Semen including frozen semen Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Potatoes, fresh or chilled. Tomatoes, fresh or chilled. Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. Cucumbers and gherkins, fresh or chilled. Leguminous vegetables, shelled or unshelled, fresh or chilled. Other vegetables, fresh or chilled. Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. Dried leguminous vegetables, shelled, whether or not skinned or split. Manioc, arrowroot, salep, Jerusalem ar....
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....005 70. 1006 71. 1007 72. 1008 73. 1101 74. 1102 75. 1103 76. 1104 77. 1105 78. 1106 79. 12 80. 1201 81. 1202 (3) Oats [other than those put up in unit container and bearing a registered brand name] Maize (corn) [other than those put up in unit container and bearing a registered brand name] Rice [other than those put up in unit container and bearing a registered brand name] Grain sorghum [other than those put up in unit container and bearing a registered brand name] Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name] Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name]. Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name] Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name] Cereal grains hulled Flour, of potatoes [other than those put up in unit container and bearing a registered brand name] Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other ....
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....08, 2309 102. 2501 103. 2835 104. 3002 105. 3006 106. 3101 purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] Non-alcoholic Toddy, Neera including date and palm neera Tender coconut water other than put up in unit container and bearing a registered brand name Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of pulses, concentrates andadditives, wheat bran and de-oiled cake Salt, all types IS Dicalcium phosphate (DCP) of animal feed grade conforming to specification No.5470: 2002 Human Blood and its components All types of contraceptives All goods and organic manure [other than put up in unit containers and bearing a registered brand name] Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta Municipal waste, sewage sludge, clinical waste 107. 3304 108. 3825 109. 3926 Plastic bangles 110. 4014 111. 4401 112. 4402 113. 4802/4907 114. 4817/4907 115. 48/4907 116. 4907 117. 4901 118. 4902 119. 4903 Condoms and contraceptives Firewood or fuel wood Wood charcoal (including shell or nut charcoal), whether or not agglomerated Judicial, Non-judicial....
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....si ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti sold institutions, (vi) Unbranded honey (vii) Wick for diya. (viii) Roli by religious (ix) Kalava (Raksha sutra) (✗) Chandantika Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers Kerosene oil sold under PDS Postal baggage transported by Department of Posts Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71) Jewellery, goldsmiths' and silversmiths' wares and other articles 151. (Chapter 71) 152. 153. 154. Currency Used personal and household effects Coral, unworked (0508) and worked coral (9601) ". In the principal rules, after rule 138, the following shall be inserted, namely:- "Documents 138A. (1). The person in charge of a conveyance shall and devices to be carried by a person- in-charge of a conveyance carry- (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on t....
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....icer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf. 138C. (1). A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. Facility for uploading 138D. information regarding detention of vehicle (2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently. Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal. PART-A FORM GST EWB-01 (See Rule 138) E-Way Bill A.1 GSTIN of Recipient A.2 Place of Delivery A.3 Invoice or Challan Number A.4 Invoice or Challan Date 4524 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2....
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....t Supplies made to SEZ Deemed export 4527 Sr. Description HS Qty. Unit Price No. of Goods N (per unit) value Total Discourt, Taxabl if any e value Central tax State or UT tax Integrated tax Cass Rate Amt. Rate Amt. Rate Amt. Ra Amt. te Total Freight Insurance Packing and Forwarding Charges etc. Total Invoice Value (In figure) Total Invoice Value (In Words) Substitution of Form GST ENR-01 10 Signature Name of the Signatory Designation or Status." In the principal Rules, with effect from the 1st July, 2017, for "FORM GST ENR-01", the following Form shall be substituted, namely:- 4528 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017 "Form GST ENR-01 [See Rule 58(1)] Application for Enrolment under section 35 (2) [only for un-registered persons] 1. Name of the State 2. (a) Legal name (b) Trade Name, if any (c) PAN (d) Aadhaar (applicable in case of proprietorship concerns only) 3. Type of enrolment (i) Warehouse or Depot (iii) Transport services (ii) Godown (iv) Cold Storage 4. Constitution of Business (Please Select the Appropriate) (i) Proprietorship or HUF (iii) Company Particulars of Principal Place of Business (ii) Partnership (iv) Others 5. (a) Address Building No. or Flat No. ....
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....iv) Any other order (specify) ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (f) On account of supplies made to SEZ unit/ SEZ developer (with payment of tax) (g) On account of supplies made to SEZ unit/ SEZ developer (without payment of tax) (h) (i) Recipient of deemed export (j) Tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued (tax paid on advance payment) Tax paid on an intra-State supply which is subsequently held to be inter-State supply and vice versa(change of POS) (k) Excess payment of tax, if any (1) Any other (specify) 8. Details of Bank account Name of bank Address of IFSC branch Туре of Account No. account 9. Whether Self-Declaration filed by Applicant u/s 54(4), if applicable Yes ☠No THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017 DECLARATION [second proviso to section 54(3) I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claime....
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....tement-2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax Sr. No. No. Invoice details Date Value Integrated tax BRC/FIRC Taxable Amt. No. Date value (Amount in Rs.) Integrated tax Integrated Net tax involved in tax involved Integrated debit note, if in credit any note, if any (6+9 - 10)| 1 2 3 4 5 6 7 8 9 10 11 Statement-3 [rule 89(2)(b) and 89(2)(c)] Refund Type:Export without payment of tax (accumulated ITC) (Amount in Rs.) Sr. Invoice details No. No. Date Value 1 2 3 4 Goods/ Services (G/S) 5 Shipping bill/ Bill of export Port code No. Date EGM Details BRC/FIRC Ref No. Date No. Date 6 7 8 9 10 11 12 Statement- 3A [rule 89(4)] Refund Type: Export without payment of tax (accumulated ITC) - calculation of refund amount (Amount in Rs.) Turnover of zero rated supply of goods and Net input tax credit Adjusted total turnover Refund amount services (1×2+3) 1 2 3 Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type:On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) 4534 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017 (Amount in Rs.) GSTIN of Invoice details recipient Shipping bill/ Bill of export/ Integrated Tax Integrated Integrated N....
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....sub-section (8) of section 54 of the Act. Instructions - 1. Terms used: (a) B to C: (b) EGM: (c) GSTIN: (d) IGST: From registered person to unregistered person Export General Manifest Goods and Services Tax Identification Number Integrated goods and services tax 4536 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017 (e) ITC: (f) POS: (g) SEZ: (h) Temporary ID: (i)UIN: Input tax credit Place of Supply (Respective State) Special Economic Zone Temporary Identification Number Unique Identity Number 2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application. 3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application. 4. Acknowledgement in Form GST RFD-02 will be issued if the application is found complete in all respects. 5. Claim of refund on export of goods with payment of IGST shall not be processed through this application. 6. Bank account details should be as per registration data. Any change in bank details shall first be amended in registration particulars before quoting in the application. 7. Declaration shall be filed in cases wherever required. 8. *Net input tax credit'....