TaxTMI 
TaxTMI 
Assam Goods and Services Tax (Twelveth Amendment) Rules, 2020
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....TE TAX The 11th January, 2021 No.FTX.56/2017/Pt-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 ....
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....ided also that the said restriction shall not apply during the period from the 20th day of March, 2020 till the 15th day of October, 2020 in case where the return in FORM GSTR-3B or the statement of outward supplies in 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)] D....
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.... No)s) 123456789 10 11 12 13 14 15 16 17 18 19 20 21 6. Amendment to Debit/Credit notes (Amendment to 5) Details of origina 1 docume nt Revised details R Tax Amount of tax PlaSupp GS GS GS Amend Tax Effecti at able e valu (e % ce ly TR-TR-TR-ment peri ve date of attrac 1/5 1/5 3B made od of sup ting peri filin filin (GSTI of cancell ply rever od g g N, orig ation if (Nase date stat Others inal any me charg us reco of e (Ye rd Stat (Y/N s/ e) ) No) THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2021 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 ....
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....g FORM GSTR-2A of the recipient irrespective of supplier's date of filing. 3. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable. 4. Table wise instructions: Table No. and Heading Instructions 3 i. Inward supplies received from a registered person including supplies attracting reverse charge The table consists of all the invoices (including invoices on which reverse charge is applicable) which have been saved / filed by your suppliers in their FORM GSTR-1 and 5. ii. Invoice type: iii. iv. v. a. R- Regular (Other than SEZ supplies and Deemed exports) b. SEZWP-SEZ supplies with payment of tax c. SEZWOP-SEZ supplies without payment of tax d. DE-Deemed exports e. CBW - Intra-State supplies attracting IGST For every invoice, the period and date of FORM GSTR-1/5 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 recipi....
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....ember 2019 for the recipient will now have updated columns of amendment made (GSTIN, others) and tax period of amendment as December 2019. i. The table consists of the credit and debit notes (including credit/debit notes relating to transactions on which reverse charge is applicable) which have been saved/filed by your suppliers in their FORM GSTR-1 and 5. ii. If the credit/debit note has been amended subsequently, tax period in which the note has been amended will also be provided. iii. Note Type: 。 Credit Note o Debit Note iv. Note supply type: 。 R- Regular (Other than SEZ supplies and Deemed 0 。 • 。 exports) SEZWP-SEZ supplies with payment of tax SEZWOP-SEZ supplies without payment of tax DE-Deemed exports CBW - Intra-State supplies attracting IGST v. For every credit or debit note, the period and date of FORM GSTR- 1/5 in which such credit or debit note 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 6 THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 20....
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....19, 2021 TDS TCS credit received 10 & 11 Details of Import of i. The table consists of the details of TDS and TCS credit from FORM GSTR-7 and FORM GSTR-8 and its amendments in a tax period. ii. A separate facility will be provided on the common portal to accept/ reject TDS and TCS credit. i. goods from overseas on bill of ii. entry and from SEZ units and iii. developers and their respective iv. amendments The table consists of details of IGST paid on imports of goods from overseas and SEZ units developers on bill of entry and amendment thereof. The ICEGATE reference date is the date from which the recipient is eligible to take input tax credit. The table also provides if the Bill of entry was amended. Information is provided in the tables based on data received from ICEGATE. Information on certain imports such as courier imports may not be available. Amendment in FORM GSTR-5 9. In the principal Rules, inFORM GSTR-5,- (i). in the table,- (a) in serial number 2, after entry (c), the following entries shall be inserted, namely:- "(d) ARN (e) Date of ARN Auto....
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....e and paid Amendment in FORM GSTR-9 11. Sr. No. Description Amount payable Integrated Cess (Amount in Rupees) Debit Amount paid entry no. Integrated Cess tax tax 3 4 5 6 7 1 2 1. Tax Liability (based on Table 5 & 5A) 2. Interest (based on Table 6) 3. Others (based on Table 6) In the principal Rules, in FORM GSTR-9,- (i) in the Table, - (a) against serial number 8C, in column 2, for the existing entry, the following entry shall be substituted, namely:- "ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during the financial year but availed in the next financial year up to specified period"; (b) against Pt. V, for the existing heading, the following heading shall be substituted, namely:- "Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period."; (ii)in the instructions, - (a) after paragraph 2, the following entry shall be inserted, namely,- "2A. In the Table, against serial numbers 4,5....
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....etters, 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.; (E) against serial number 8A, after the entry, the following entry shall be inserted, namely: - "For FY 2019-20, it may be noted that the details from FORM GSTR-2A generated as on the 1st November, 2020 shall be auto-populated in this table."; (F) against serial number 8C, for the existing entries, the following entry shall be substituted, namely:- "Aggregate value of input tax credit availed on all inward supplies (except those on which tax is payable on reverse charge basis but includes supply of services received from SEZS) received during the financial year for which the annual return is being filed for but credit on which was availed in the next financial year within the period specified under Section 16(4) of the CGST Act, 2017." (d) in paragraph 7,- (A) after the words and figures "April 2019 to September 2019.", the following shall be inserted, namely: - "For FY 2019-20, Part V consists of particulars of transactions for the previous financial year but paid in the FORM GSTR....
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....n 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, 186 THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2021 Amendment in 12. FORM GSTR- 9C Amendment in FORM GST 13. RFD-01 Amendment in 14. FORM GST ASMT-16 "Sr. Tax No. Rate 19", the letters, figures and word "FY 2017-18, 2018-19 and 2019-20" shall be substituted; (e) in paragraph 8, 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. In the principal Rules, in FORM GSTR-9C, in the instructions, - (i) in paragraph 4, 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; (ii) in paragraph 6, 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" sha....