TaxTMI 
TaxTMI 
Assam Goods and Services Tax (Sixth Amendment) Rules, 2017.
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....f No.FTX.56/2017/Pt-II/2.- In exercise 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 Commi....
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.... common portal. THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017 4509 (2) Where the goods are transported by the registered person as a consignor or the recipient 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 per....
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....ST 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. 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 ....
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....ntainer depot or a container freight station for clearance by Customs; and (d) in respect of movement of such goods and within such areas in the State and for values not exceeding such amount as the Commissioner of State tax, in THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017 with 4513 consultation the Chief Commissioner of Central tax may notify. Explanation. 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 [....
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....k Chena or paneer, other than put up in unit containers and bearing a registered brand name; Birds' eggs, in shell, fresh, preserved or cooked Natural honey, other than put up in unit container and bearing a registered brand name Human hair, unworked, whether or not washed or scoured; waste of human hair All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017 4515 SI. No. Chapter or Heading 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 c....
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.... 0909 Seeds of anise, badian, berries [of seed quality] 63. 0910 11 10 64. 0910 30 10 65. 59 66. 67. 19 1001 1002 1003 Unprocessed green leaves of tea fennel, coriander, cumin or caraway; juniper Fresh ginger, other than in processed form Fresh turmeric, other than in processed form Wheat and meslin [other than those put up in unit container and bearing a registered brand name] Rye [other than those put up in unit container and bearing a registered brand name] Barley [other than those put up in unit container and bearing a registered brand name] THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017 SI. No. Chapter or Heading or Sub- Description of Goods heading or 4517 Tariff item (1) (2) 68. 1004 69. 1005 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 p....
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....pped, ground, pressed or in the form of pellets Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. Lac and Shellac 92. 1301 93. 1404 90 40 Betel leaves 94. 1701 or 1702 95. 1904 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki Pappad Bread (branded or otherwise), except pizza bread 96. 1905 97. 1905 98. 2201 Water [other than aerated, mineral, THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017 SI. No. Chapter or Heading or Sub- Description of Goods heading or (1) Tariff item (2) (3) 4519 99. 2201 100. 101. 2202 90 90 2302, 2304, 2305, 2306, 2308, 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 ....
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....ute fibres, raw or processed but not spun Coconut, coir fibre Indian National Flag Human hair, dressed, thinned, bleached or otherwise worked Earthen pot and clay lamps Glass bangles (except those made from precious metals) Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. Amber charkha Handloom [weaving machinery] Spacecraft (including satellites) and suborbital and spacecraft launch vehicles Parts of goods of heading 8801 Hearing aids Indigenous handmade musical THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017 Insertion of new rules 9. 138A, 138B, 138C and 138D SI. No. Chapter or Heading or Sub- Description of Goods heading or Tariff item (1) (2) (3) 146. Any chapter 147. 148. 149. 150. 4521 Puja samagri namely,- (i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cow dung, desi ghee, milk and curd); (ii) Sac....
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.... notification, require the person-in- charge of conveyance to carry the following documents instead of the e-way bill- (a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are transported for reasons other than by way of supply. 138B. (1). The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods. (2) The Commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017 Inspection and verification of goods 4523 out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device. (3) The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion of ....
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....cer Place of inspection Time of inspection Vehicle Number E-Way Bill Number FORM GST EWB-03 Invoice or Challan or Bill Date Invoice or Challan or Bill Number Name of person in-charge of vehicle Description of goods Declared quantity of goods Declared value of goods Brief description of the discrepancy (See Rule 138C) Verification Report Whether goods were detained? If not, date and time of release of vehicle Part B Actual quantity of goods Actual value of the Goods Tax payable Integrated tax Central tax State or UT tax Cess Penalty payable Integrated tax Central tax State or UT tax Cess Details of Notice Date Number Summary of findings 4526 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017 E-Way Bill Number FORM GST EWB-04 (See Rule 138D) Report of detention Approximate Location of detention Period of detention Name of Officer in- (if known) charge Date Time THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017 FORM GST INV-1 (See rule 138A) Generation of Invoice Reference Number IRN: Details of Supplier GSTIN Legal Name Date: Trade name, if any Address Serial No. of Invoice Date of Invoice Details of Recipient (Billed to) ....
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....for validating identity of the Aadhaar holder and will be shared with Central Identities Data Repository only for the purpose of authentication. 8. List of documents uploaded (Identity and address proof) 9. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: Date: For Office Use: Enrolment no Date- Signature Name of Authorised Signatory Substitution of Form GST RFD-01 11 in the principal Rules, with effect from the 1st July, 2017, for "FORM GST RFD-01", the following Form shall be substituted, namely:- "FORM-GST-RFD-01 [See rule 89(1)] Application for Refund (Applicable for casual or non-resident taxable person, tax deductor, tax collector, un- registered person and other registered taxable person) 1. GSTIN / Temporary ID 2. Legal Name 3. Trade Name, if any 4. Address 5. Tax period (if applicable) 6. Amount of Refund Claimed (Rs.) Central tax State/UT tax From Το Act Tax Interest Penalty Fees Others Total Integrated tax 4530 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017 C....
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....have been reported in statement of inward supplies filed in Form GSTR-2 for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. 4531 4532 THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017 Signature Name - Designation/Status SELF-DECLARATION [rule 89(2)(1)] (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 (d) or clause (f) of sub-section (8) of section 54.) 10. Verification I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I/We declare that no refund on this accou....
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....ade to SEZ unit /SEZ developer without payment of fax (accumulated ITC) - calculation of refund amount Turnover of zero rated supply of goods and services (Amount in Rs.) Net input tax credit Adjusted total turnover Refund amount (1×2+3) 3 1 2 Statement-6 [rule 89(2)(i)] Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date: (Amount in Rs.) GSTIN/Details of invoices covering transaction considered as intra-State Transaction which were held inter State/ UIN /inter-State transaction earlier intra-State supply subsequently Name Invoice details tax (in case B2C) No. Date ValueTaxable Value Integrated Central State Cess Place of Integrated Central State/ Cess Place of tax UT tax Supply tax tax UT tax Supply THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017 4535 123456789 10 11 12 13 14 15 Statement-7 [rule 89(2)(k)] Refund Type: Excess payment of tax, if any in case of last return filed. (Amount in Rs.) Tax period ARN of return Date of filing Tax Payable Integrated tax Central State/ Cess retu....