TaxTMI 
TaxTMI 
The Assam Goods and Services Tax (Fourth Amendment) Rules, 2019.
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....cation Number has been assigned, the registered 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 n....
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.... (ii) in fifth line, the words and figures "in accordance with the provisions of rule 87" shall be omitted. (c) after sub-rule (12), with effect from a date to be notified later, 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 conso....
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.... rule 92 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule. Explanation- For the purposes of this rule, the expression "outgoing international tourist" shall mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-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 ....
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....138 18. In the principal Rules, in rule 138, in sub-rule (10),- (a) in the Table, in column (3), against serial no. 1 to serial no. 4, after the words "Over Dimensional Cargo", the words "or multimodal shipment in which at least one leg involves transport by ship" shall be inserted; (b) in the second proviso, for the punctuation mark "." the punctuation mark ":" shall be substituted and thereafter the following new 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 fi....
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.... 2. (a) Legal name of the registered person <Auto> (b) Trade name, if any <Auto> 3. (a) Aggregate turnover in the preceding Financial Year (Auto populated) (b) ARN <Auto>(after filing) (c) Date of ARN <Auto>(after filing) 4. Inward supplies including supplies on which tax is to be paid on reverse charge GSTIN of supplier Invoice details Rate Taxable Value Amount of tax Place of supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 7 8 9 10 11 4A. Inward supplies received from a registered supplier (other than supplies attracting verse charge) 4B. Inward supplies re....
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.... 1 2 3 4 5 6 7 8 9 1. Integrated tax <Auto> <Auto> <Auto> 2. Central tax <Auto> <Auto> <Auto> 3. State/UT tax <Auto> <Auto> <Auto> 4. Cess <Auto> <Auto> <Auto> 9. Refund claimed from Electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 7 (a) Integrated tax (b) Central Tax (c) State/UT Tax (d) Cess Bank Account Details (Drop Down) 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. Signature of Authorised Signatory Name of Authorised Signatory Designation....
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....ctions, 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 1^st 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 previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier", the words and figures "between April 2018 to March 2019" shall be substituted; (ii) in the Table, in column 2- (A)against serial no. 10 & Il, for the words "to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier", the figures a....
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....ajor 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 goods received and corresponding outward supplies: DETAILS OF SUPPLIES Inward Supplies Corresponding outward supplies GSTIN Invo....