Assam Goods and Services Tax (Sixth Amendment) Rules, 2019

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....D BY THE AUTHORITY নং 26 দিশপুৰ, মঙ্গলবাৰ, 7 জানুৱাৰী, 2020, 17 পুহ, 1941 (শক) No. 26 Dispur, Tuesday, 7th January, 2020, 17th Pausa, 1941 (S. E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 30th December, 2019 No. FTX.56/2017/Pt-III/340.- 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 to make the following rules further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely:- 1. (1) These r....

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....ct of invoices or debit notes the details of which have been uploaded by the suppliers under sub-section (1) of section 37.". In the principal rules, in rule 61,- (a) for sub-rule (5), for the existing provisions the following shall be substituted, with effect from the 1st July, 2017 namely:- "(5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 or in FORM GSTR-2 under section 38 has been extended, the return specified in sub-section (1) of section 39 shall, in such manner and subject to such conditions as the Commissioner may, by notification, specify, be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commission....

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.... THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 7, 2020 10. 75 "(7A) The Committee shall make available to the Government 50 per cent. of the amount credited to the Fund each year, for publicity or consumer awareness on Goods and Services Tax, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty-five crore rupees per annum."; (b) in sub-rule (8), with effect from the 1st July, 2017, clause (e) shall be omitted. In the principal rules, in rule 117,- (a) in sub-rule (1A) for the figures, letters and word "31st March, 2019", the figures, letters and word "31st December, 2019" shall be substituted. (b) in sub-rule (4), in clause (b),in sub-clause (iii), in th....

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.....: Case Proceeding Reference No.................... Intimation of liability under section 73(5)/section 74(5) - reg. Please refer to the above proceedings. In this regard, the amount of tax/interest/ penalty payable by you under section 73(5)/74(5) with reference to the said case as ascertained by the undersigned in terms of the available information, as is given below: Act CGST Act SGST/UTGST Act IGST Act Cess Total Period Tax The grounds and quantification are attached / given below: You are hereby advised to pay the amount of tax as ascertained above alongwith the amount of applicable interest in full by ........., failing which Show Cause Notice will be issued under section 73(1). You are hereby advised to pay the amoun....