Seeks to make amendments (First Amendment, 2018) to the Assam GST Rules, 2017.

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....¦§à¦¾à§°à¦£ EXTRAORDINARY প্রাপ্ত কর্তৃত্বৰ দ্বাৰা প্ৰকাশিত PUBLISHED BY THE AUTHORITY নং 118 দিশপুৰ, শুক্রবাৰ, 1 মাৰ্চ, 2019, 10 ফাগুন, 1940 (শক) No. 118 Dispur, Friday, 1st March, 2019, 10th Phalguna, 1940 (S. E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 28th February, 2019 No.FTX.56/2017/Pt-II/135.- 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 and commencement. 1. (1) These rules may be called the Assam Goods and Services Tax (Amendment) Rules, 2019. (2) Save as provided in these rules, they shall be come into force with effect from 1st of February, 2019. Amendment in Chapter-II. 2. ....

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....e". Insertion of 6. new rule 21A. In the principal rules, after rule 21, the following new rule shall be inserted:- THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 1, 2019 Insertion of 7. new rule 41A. "Suspen sion of registrat ion. 477 21(A)(1) Where a registered person has applied for cancellation of registration under rule 20, the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of registration under rule 22. (2) (3) (4) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29 or under rule 21, he may, after affording the said person a reasonable opportunity of being heard, suspend the registration of such person with effect from a date to be determined by him, pending the completion of the proceedings for cancellation of registration under rule 22. A registered person, whose registration has been suspended under sub-rule (1) or sub-rule (2), shall not make any taxable supply during the period of suspension and shal....

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....clause (a) shall be omitted. In the principal rule, in rule 53, - (a) in sub-rule (1), after the words and figures "section 31", the words and figures "and credit or debit notes referred to in section 34" shall be omitted; (b) in sub-rule (1) clause (c) shall be omitted; (c) in sub-rule (1) clause (i) shall be omitted; (d) after sub-rule (1), the following new sub-rule shall be inserted, namely: - "(1A) A credit or debit note referred to in section 34 shall contain the following particulars, namely: - Amendment of rule 80. Amendment of rule 83. THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 1, 2019 11. 12. 479 (a) name, address and Goods and Services Tax Identification Number of the supplier; (b) nature of the document; (c) a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters-hyphen or dash and slash symbolised as "" and "/" respectively, and any combination thereof, unique for a financial year; (d) date of issue of the document; (e) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (f) name and a....

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....and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be further proceeded with until the registered person gives his consent to the same.". In the principal rule, in rule 85, in sub-rule (3), after the word and figures "section 49", the words, figures and letters "section 49A and section 49B," shall be inserted. In the principal rule, in rule 86, in sub-rule (2), after the word and figures "section 49", the words, figures and letters "or section 49A or section 49B," shall be inserted. In the principal rule, in rule 89, in sub-rule (2), for clause (f), the following clause shall be substituted, namely: - "(f) a declaration to the effect that tax has not been collected from the Special Economic Zone unit or the Special Economic Zone developer, in a case where the refund is on account of supply of goods or services or both made to a Special Economic Zone unit or a Special Economic Zone developer;". In the principal rule, in rule 91, - (a) in sub-rule (2), the following proviso shall be inserted, namely: - THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 1, 2019 Amendment ....

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....ame of transferee, if any 7. Details of ITC to be transferred Tax Amount of matched ITC available 2 Amount of matched ITC to be transferred 3 1 Central Tax State Tax UT Tax Integrated Tax Cess 8. Verification I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed there from. Signature of authorised signatory. Name Designation/Status Date---dd/mm/yyyy Instructions: 1. Transferor refers to the registered person who has an existing registration in a State or Union territory. 2. Transferee refers to the place of business for which a separate registration has been obtained under rule 11.". THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 1, 2019 Amendment in FORM 23. GST PCT- 05. 483 In the principal rule, in FORM GST PCT-05, in the Table, after serial number 5 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - To furnish information for generation of e-way bill "6 7 To furnish details of challan in FORM GST ITC- 04 8 To file an application for amendment or cancellation of enrolment under ru....