TaxTMI 
TaxTMI 
TaxTMI 
Assam Goods and Services Tax (Twelveth Amendment) Rules, 2020
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....-IV/59.- 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:- Assam Act No. XXVIII of 2017 Short title and commencement 1. (1) These rules may be called the Assam Goods and Services Tax (Twelveth Amendment) Rules, 2020. (2) Save as otherwise provided, they shall come into force with effect from the 15th day of October, 2020. Amendment of rule 46 2. In the principal Rules, in rule 46, for the first proviso, the following proviso shall be substituted,namely:- "Provided that the Board may, on the recommendations of the Council, by notification, specify- (i) the number of digits of Harmonised System of Nomenclature code for goods or services that a class of registered persons shall be required to mention; or (ii) a class of supply of goods or services for which specified number of digits of Harmonised System of Nomenclature code shall be required to be mentioned by all registered taxpayers; and (iii) the class of registered persons that would not be requi....
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.... FORM GSTR-1 or the statement in FORM GST CMP-08, as the case may be, has not been furnished for the period February, 2020 to August, 2020.". Amendment of rule 80 4. Amendment of 5. rule 138E THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2021 Amendment of rule 142 6. In the principal Rules, in rule 142, in sub-rule (1A),- Amendment in FORM GSTR-1 7. Substitution of 8. FORM GSTR- 2A (i) for the words "proper officer shall", the words "proper officer may" shall be substituted; (ii) for the words "shall communicate", the word "communicate" shall be substituted. In the principal Rules, in FORM GSTR-1, against serial number 12, in the Table, in column 6, in the heading, for the words "Total valueâ€, the words "Rate of Tax" shall be substituted. In the principal Rules, for FORM GSTR-2A, the following form shall be substituted, namely: - "FORM GSTR-2A [See rule 60(1)] Details of auto drafted supplies (From GSTR 1, GSTR 5, GSTR-6, GSTR-7, GSTR-8, import of goods and inward supplies of goods received from SEZ units/developers) 1. GSTIN 2. (a) Legal name of the registered person (b) Trade name, if any PART A Year Month 173 (Amount in Rs. all Tabl....
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.... TyND GST Tr N N Not D Val pe o. at IN ad e of e/ o ote at ue e supe Sup Le ty ply petyp IntegrCen St Ce ated tral atess tax tax ta X plier ga 1 na m e P 123456789101112 13 14 15 16 17 18 19 20 21 22 23 24 7. ISD credit received PART B 175 GSTIN Trade ISDISD invoice of ISD Legal docum details (for name ent ISD credit details note only) ITC amount involved GSTR-6 Period made, if in GSTR- Amend Tax ITC 6 filing ment Period Eligibi date lity any which Typ N Dat No. Dat Integ Cen State eo. e Cess amende e rated t tax d tax ral tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 8. Amendments to ISD credit details Original ISD Revised details Origin ITC amount ISD ISD Amend Tax ITC al ISD involved GST GST ment perio Eligibi Documen invoic t Details details R-6 R-6 made Peri filin od g d of lity origi (for ISD nal date recor ld credit note only) Ty N Da GST Tra Ty N Da N Da Integra pe o. te IN de pe o. te o. te of Leg ted CentSta Ce ral te SS Tax Tax ta ISD al X nam e 1234 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 176 THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2021 PART-C 9. TDS and TCS Cred....
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....5 in which such invoice has been declared and filed is being provided. It may be noted that the details added by supplier would reflect in corresponding FORM GSTR-2A of the recipient irrespective of supplier's date of filing. For example, if a supplier files his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the invoice will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March 2020, the invoice will be reflected in FORM GSTR-2A of November 2019 for the recipient. The status of filing of corresponding FORM GSTR-3B for FORM GSTR-I will also be provided. The table also shows if the invoice or debit note was amended by the supplier and if yes, then the tax period in which such invoice was amended, declared and filed. For example, if a supplier has filed his invoice INV-1 dated 10th November 2019 in his FORM GSTR-1 of November 2019, the invoice will be reflected in FORM GSTR-2A of November, 2019. If the supplier amends this invoice in FORM GSTR-1 of December 177 178 THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2021 Amendment to Inward supplies receive....
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.... JANUARY 19, 2021 Amendment Debit/Credit notes(Amendment to 5) 7 to ISD credit received 8 Amendment to ISD credit received 179 irrespective of supplier's filing of FORM GSTR-1. For example, if a supplier files his credit note CN-1 dated 10th November 2019 in his FORM GSTR-1 of March 2020, the credit note will be reflected in FORM GSTR-2A of March, 2020 only. Similarly, if the supplier files his FORM GSTR-1 for the month of November on 5th March 2020, the credit note will be reflected in FORM GSTR-2A of November 2019 for the recipient. vi. The status of filing of corresponding FORM GSTR-3B of suppliers will also be provided. vii. The table also shows if the credit note or debit note has been amended subsequently and if yes, then the tax period in which such credit note or debit note was amended, declared and filed. viii. In case, the supplier has cancelled his registration, the effective date of cancellation will be displayed. i. The table consists of the amendments to credit and debit notes (including credit/debit notes on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 5. ii. Tax period in whi....
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....f any)", shall be inserted; (B) after serial number 10B and the entry relating thereto, the following serial number and entry shall be inserted, namely,- "10C. On account of inward supplies liable to reverse charge THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2021 Amendment in FORM GSTR-5A 10. (ii) in the instructions, - 181 (a) for paragraph 7, the following paragraph shall be substituted, namely:- "7. Invoice-level information, rate-wise, pertaining to the tax period should be reported as under: (i.) for all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5; (ii.) for all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and (iii.) for all B to C supplies, other than those reported in table 6, shall be reported in Table 7 providing State-wise summary of such supplies."; (b) in paragraph 8, in clause (ii), after the words, "invoice value is more than", the word "rupees", shall be inserted; (c) for paragraph 10, the following paragraph shall be substituted, namely:- "10. Table 10 consists of tax liability on ac....
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.... JANUARY 19, 2021 183 (B) in the Table, in second column, for the letters, figures and word "FY 2017-18 and 2018-19" wherever they occur, the letters, figures and word "FY 2017-18, 2018-19 and 2019- 20" shall be substituted; (c) in paragraph 5, in the Table, in second column, - (A) against serial number 6B, after the entries, the following entry shall be inserted, namely: - "For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only."; (B) against serial number 6C and serial number 6D, - (i) after the entry ending with the words "entire input tax credit under the "inputs" row only.", the following entry shall be inserted, namely: - "For FY 2019-20, the registered person shall report the breakup of input tax credit as capital goods and have an option to either report the breakup of the remaining amount as inputs and input services or report the entire remaining amount under the "inputs" row only."; (ii) in the entry ending with the words, figures and lette....
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....gainst serial number 12, - 185 (1) in the entry beginning with the word, letters and figures "For FY 2018-19" after the words "for filling up these details.", the following entry shall be inserted, namely: - "For FY 2019-20, Aggregate value of reversal of ITC which was availed in the previous financial year but reversed in returns filed for the months of April 2020 to September 2020 shall be declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. For FY 2019-20, the registered person shall have an option to not fill this table."; (2) in the entry beginning with the word, letters and figures "For FY 2017-18" and ending with the words "an option to not fill this table.", for the letters, figures and word "FY 2017-18 and 2018- 19", the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted; (III) against serial number 13, - (1) in the entry beginning with the word, letters and figures "For FY 2018-19" after the words, letters and figures "in the annual return for FY 2019- 20.", the following entry shall be inserted, namely:- "For FY 2019-20, Details of ITC for goods or services received in the previous fi....
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....of Supply) From To 1 2 3 4 5 6 7 Total 00 8 9 10 11 22 12 13 THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2021 Amendment in FORM GST DRC-02 16. 187 In the principal Rules, in FORM GST DRC-02, after entry (c), for the existing table, the following table shall be substituted, namely: - "Sr. Tax Turnover Tax No. rate Act POS Period Tax Interes Penalty Fee Othe Total t rs ☠From To (Place of Supply) 1 2 3 4 5 6 7 8 9 10 11 12 13 Total ▬▬▬▬▬▬▬ Amendment in FORM GST DRC-07 17. In the principal Rules, in FORM GST DRC-07, after serial number 5, for the existing table, the following table shall be substituted, namely: - "Sr. Tax Turnover Tax Period Act No. Rate From To POS (Place of Supply) Tax Interest Penalty Fee Others Total 1234567891011121 13 Total Amendment in FORM GST DRC-08 18. In the principal Rules, in FORM GST DRC-08, after serial number 7, for the existing table, the following table shall be substituted, namely: - "Sr. Tax No. Rate Turnover Tax Period Act From To POS (Place of Supply) Tax Interest Penalty Fee Others Total 1 2 3 4 5 6 7 8 9 10 11 12 13 T....