TaxTMI 
TaxTMI 
Assam Goods and Services Tax (Amendment) Act, 2018
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.... of Assam may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. 2. Amendment of section 2 In the principal Act, in section 2,- (1) in clause (4), for the words "the Appellate Authority and the Appellate Tribunal", the words, brackets and figures "the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171" shall be substituted; (2) in clause (16), for the words "Central Board of Excise and Customs", the words "Central Board of Indirect Taxes and Customs" shall be substituted; (3) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely:- "(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and"; (4) clause (18), shall be omitted; (5) in clause (35), for the word, brackets and letter "clause (c)", the word, brac....
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....ction 10 In the principal Act, in section 10,- (1) in sub-section (1),- (a) for the words "in lieu of the tax payable by him, an amount calculated at such rate", the words, brackets and figures "in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate" shall be substituted; (b) in the proviso, for the words "one crore rupees, as may be recommended by the Council.", the words "one crore and fifty lakh rupees as may be recommended by the Council:" shall be substituted; (c) in the proviso, for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely:- "Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten percent of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher."; (2) in sub-section (2), for clause (a), the following clause shall be substituted, namely:- "....
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....supply of such vessels or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating such vessels; or (D) imparting training on flying such aircraft; (ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa): Provided that the input tax credit in respect of such services shall be available,- (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; (ii) where received by a taxable person engaged,- (I) in the manufacture of such motor vehicles, vessels or aircraft; or (II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him; (b) the following supply of goods or services or both,- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life....
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....s required to collect tax at source under section 52" shall be inserted. 13. Amendment of section 25 In the principal Act, in section 25,- (1) in sub-section (1), in the proviso for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter before the Explanation, the following new proviso shall be inserted, namely:- "Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Central Act 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State"; (2) in sub-section (2), for the proviso, the following new proviso shall be substituted, namely:- "Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.". 14. Amendment of section 29 In the principal Act, in section 29,- (1) in the marginal heading after the word "Cancellation", the words "or suspension&....
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....orm, manner and within such time as may be prescribed" shall be substituted; (b) the words "on or before the twentieth day of the month succeeding such calendar month or part thereof' shall be omitted; (c) for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely:- "Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein."; (2) in sub-section (7), for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely: - "Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein."; (....
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.... non-recovery of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees. (8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of which can be furnished under subsection (3) by a registered person,- (a) Within six months of taking registration; (b) who has defaulted in payment of tax and where such default has continued for more than two months from the due dale of payment of such defaulted amount, shall be such as may be prescribed." 19. Amendment of section 48 In the principal Act, in section 48, in sub-section (2), alter the word and figures "section 45", the words "and to perform such other functions" shall be inserted. 20. Amendment of section 49 in the principal Act, in section 49,- (1) in sub-section (2), for the word and figures "section 41", the words, figures and letter "section 41 or section 43A" shall be substituted; (2) in sub-section (5),- (a) in clause (c) for the punctuation mark ";", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely:- "....
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.... shall be substituted, namely:- "(e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises;". 24. Amendment of section 79 In the principal Act, in section 79, in sub-section (4), for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new Explanation shall be inserted, namely:- "Explanation.- For the purposes of this section, the word person shall include "distinct persons" as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.". 25. Amendment of section 107 In the principal Act, in section 107, in sub-section (6), in clause (b), after the words "arising from the said order,", the words "subject to a maximum of twenty-five crore rupees," shall be inserted. 26. Amendment of section 112 In the principal Act, in section 112, in sub-section (8), in clause (b), after the words "arising from the said order," the words "subject to a maximum of fifty c....