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

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....াশিত PUBLISHED 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 ref....

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....t been uploaded by the suppliers under sub-section (1) of section 37, shall not exceed 20 per cent. of the eligible credit available in respect 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 not....

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....following new sub-rule shall be inserted, namely,- Amendment of rule 83A. Amendment of rule 91. Amendment of rule 97. Amendment 8. of rule 117. Amendment of rule 142. 9. Insertion of new Form GST DRC- 01A 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 (....

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....ncipal rules, after FORM GST DRC-01, the following new form shall be inserted, namely:- 76 THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 7, 2020 "FORM GST DRC-01A Intimation of tax ascertained as being payable under section 73(5)/74(5) No.: Case ID No. To GSTIN.. me.. .Na [See Rule 142 (1A)] Part A Date: Address.... Sub.: 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: ....