TaxTMI 
TaxTMI 
TaxTMI 
The Assam Goods and Services Tax (Fourth Amendment) Rules, 2019.
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....person, except those who have been granted registration under rule 12 or, as the case may be under rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision." Amendment of rule 21 3. In the principal Rules, in rule 21, after clause (c), the following clause shall be inserted, namely :- "(d) violates the provision of rule 10A." 4. 4. In the principal Rules, after rule 32, with effect from the 1st day of July, 2019, the following new rule shall be inserted, namely:- Insertion of new rule 32A "Value of supply in cases where Kerala Flood Cess is applicable 32A. The value of supply of goods or services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms of section 15 of the Act, but shall not include the said cess." Amendment of rule 46 5. In the principal Rule....
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....r, the following new sub-rule shall be inserted, namely:- "(13) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for Integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-09." Amendment of rule 91 10. In the principal Rules, in rule 91, in sub-rule (3), with effect from a date to be notified later, at all the places where they occur, for the words "payment advice", the words "payment order" shall be substituted. Amendment of rule 92 In the principal Rules, in rule 92, with effect from a date to be notified later,- (a) in sub-rule (4), at all the places where they occur, for the words "Payment advice", the words "payment order" shall be substituted; (b) in sub-rule (4), after the words "application for refund" appearing at the end of the para, the words "on the basis of a consolidated payment advice" shall be inserted; (c) after sub-rule (4), the following new sub-rule shall be inserted, namely:- "(4A) The Central Government shall disburse the refund based on the consolidated payment adv....
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....on-immigrant purposes." Amendment of rule 128 14. In the principal Rules, in rule 128,- (a) in sub-rule (1), after the words, "receipt of a written application," the words "or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority," shall be inserted; (b) in sub-rule (2),- (i) in the first line, after the words "All applications from interested parties on issues of local nature" the words, "or those forwarded by the Standing Committee" shall be inserted; (ii) in the third line, after the words "Screening Committee shall," the words, "within two months from the date of receipt of a written application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority," shall be inserted. Amendment of rule 129 15. In the principal Rules, in rule 129, in sub-rule (6), in the second line, for the word "three" appearing in between the words, "period of' and "months" the word "six" shall be substituted. Amendment of rule 132 16. In the principal Rules, in rule 132, in sub-rule (1), before the words....
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....proviso shall be inserted, namely:- "Provided also that the validity of the e-way bill may be extended within eight hours from the time of its expiry.". Amendment of rule 138E 19. In the principal Rules, in rule 138E, in sub-clause (a),- (a) in the first line, after the words, "being a person paying tax under section 10", the words and figures "or availing the benefit of notification of the Finance (Taxation) Department, Government of Assam No. 2/2019-State Tax (Rate), dated the 3rd June, 2019, published in the Assam Gazette, Extraordinary, vide number 249, dated the 17th June, 2019," shall be inserted; (b) in the second line, for the word "returns" appearing between the words "the" and "for" the words, letters and figures "statement in FORM GST CMP-08" shall be substituted; (c) in the second line, for the words "tax periods", the word "quarters" shall be substituted. Amendment in FORM GST REG-01. 20. In the principal rules, in FORM GST REG-01- in the Table, in the "List of Documents to be uploaded", against serial no. 4, in the heading, after the words "Bank Account Related Proof", the words, "where details of such Account are furnished:" shall be inserted. Amendment....
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....Inward supplies attracting reverse Charge including import of services <Auto> <Auto> <Auto> <Auto> <Auto> 3. Tax paid (1+2) <Auto> <Auto> <Auto> <Auto> <Auto> 4. Interest paid, if any <Auto> <Auto> <Auto> <Auto> <Auto> 6. Tax rate wise details of outward supplies / inward supplies attracting reverse charge during the year (Net of advances, credit and debit notes and any other adjustment due to amendments etc.) Sr.No. Type of Supply (Outward/ Inward) Rate of tax % Value Amount of tax Integrated tax Central tax State/UT tax Cess 1 2 3 4 5 6 7 8 1. <Auto> <Auto> <Auto> <Auto> 2. <Auto> <Auto> <Auto> <Auto> 3. <Auto> <Auto> <Auto> <Auto> 4. Total <Auto> <Auto> <Auto> <Auto> 7. TDS/TCS Credit received GSTIN of Deductor/e-commerce operator Gross Value Amount Central Tax State/UT Tax 1 2 3 4 8. Tax, interest, late fee payable and paid Sr.No. Type of tax Tax amount payable (As per table 6) Tax Amount already paid (Through FORM GST CMP-08) Balance amount of tax payable, if any (3-4) Interest payable Interest paid Late fee payable Late fee paid 1 2 3 4 5 6 7 8 9 1. Integrated tax <Auto> <Auto> ....
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....rns between April 2018 till March 2019" shall be substituted; (c) in instructions, serial no. 3 shall be omitted; (d) in instructions, in serial no. 4, after the sentence ending with "declared in this part.", the following words, letters and figures shall be inserted, namely:- "It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return."; (e) in the instructions, in serial no. 5, in the Table, in column 2,- (i) against serial no. 8A, after the words, letters and figures "corresponding suppliers in their FORM GSTR-1.", the following words, letters and figures shall be inserted, namely:- "It may be noted that the FORM GSTR-2A generated as on the 1st May, 2019 shall be auto-populated in this table."; (ii) against serial no. 8C, for the words "to September 2018", the figures and words "2018 to March 2019" shall be substituted; (f) in the instructions, in serial no. 7,- (i) for the words, letters, brackets and figures "of April to September of current FY or date of filing of Annual Return for previou....
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....sferred to another major/minor head. Minor head for transfer of amount may be same or different. 4. The amount from one minor head can also be transferred to another minor head under the same major head. 5. Amount can be transferred from the head only if balance under that head is available at the time of transfer." Amendment in FORM GST RFD-05 26. In the principal Rules, in FORM GST RFD-05, with effect from a date to be notified later,- (a) in line 3, for the word "Advice", the word "order" shall be substituted; (b) in line 4, for the word "Advice", the word "order" shall be substituted; (c) in line 6, for the words symbol and letters "To <Centre> PAO/ Treasury/ RBI/ Bank", the words and letters "To PAO, CBIC" shall be substituted. Insertion of FORM GST RFD-10B 27. In the principal Rules, after FORM GST RFD - 10, with effect from the 1st day of July, 2019, the following new Form shall be inserted, namely:- FORM GST RFD-10B [See rule 95A] Application for refund by Duty Free Shops/Duty Paid Shops (Retail outlets) 1. GSTIN: 2. Name 3. Address: 4. Tax Period (Monthly/Quarterly) : From 5. Amount of Refund Claim: <INR><In Words> 6. Details of inward supplies of g....