AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
Assam Goods and Services Tax (Amendment) Rules, 2022
X X X X Extracts X X X X
X X X X Extracts X X X X
....tration has not already been cancelled by the proper officer under rule 22, the suspension of registration shall be deemed to be revoked upon furnishing of all the pending returns."; 3. Amendment of rule 43.-In the principal rules, in rule 43, in sub-rule (2), in Explanation 1 after clause (c), the following clause shall be inserted, namely :- "(d) the value of supply of Duty Credit Scrips specified in the notification No. FTX.56/2017/198 dated the 1st December, 2017 , issued by the Finance (Taxation) Department, Government of Assam, published in the Assam Gazette, Extraordinary, vide No. 707 dated the 1st December, 2017." ; 4. Amendment of rule 46.-In the principal rules, in rule 46, after clause (r), the following clause shall be inserted, namely :- '(s) a declaration as below, that invoice is not required to be issued in the manner specified under sub-rule (4) of rule 48, in all cases where an invoice is issued, other than in the manner so specified under the said sub-rule (4) of rule 48, by the taxpayer having aggregate turnover in any preceding financial year from 2017-18 onwards more than the aggregate turnover as notified under the said sub-rule....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (2) In all other cases, where interest is payable in accordance with sub-section (1) of section 50, the interest shall be calculated on the amount of tax which remains unpaid, for the period starting from the date on which such tax was due to be paid till the date such tax is paid, at such rate as may be notified under sub-section (1) of section 50. (3) In case, where interest is payable on the amount of input tax credit wrongly availed and utilised in accordance with sub-section (3) of section 50, the interest shall be calculated on the amount of input tax credit wrongly availed and utilised, for the period starting from the date of utilisation of such wrongly availed input tax credit till the date of reversal of such credit or payment of tax in respect of such amount, at such rate as may be notified under said sub-section (3) of section 50. Explanation.-For the purposes of this sub-rule,- (1) input tax credit wrongly availed shall be construed to have been utilised, when the balance in the electronic credit ledger falls below the amount of input tax credit wrongly availed, and the extent of such utilisation of input tax credit shall be the amount by....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and Bill of Export (Forms) Regulations, 2017 ; or (ii) the value declared in tax invoice or bill of supply, whichever is less." ; (d) in sub-rule (5), for the words "tax payable on such inverted rated supply of goods and services", the brackets, words and letters "(tax payable on such inverted rated supply of goods and services x (Net ITC / ITC availed on inputs and input services))." shall be substituted ; 9. Amendment of rule 95A.-In the principal rules, rule 95A shall be deemed to have been omitted with effect from the 1st July, 2019 ; 10. Amendment of rule 96.-(1) In the principal rules in rule 96,- (a) in sub-rule (1), for clause (b), the following clause shall be substituted, namely :- "(b) the applicant has furnished a valid return in Form GSTR-3B : Provided that if there is any mismatch between the data furnished by the exporter of goods in shipping bill and those furnished in statement of outward supplies in Form GSTR-1, such application for refund of integrated tax paid on the goods exported out of India shall be deemed to have been filed on such date when such mismatch in respect of the said shipping bill is rectified by....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ub-rule (6) and sub-rule (7) shall be deemed to have been omitted ; 2. They shall be deemed to have come into force from 1st July, 2019. 11. Amendment in Form GSTR-3B.-In the principal rules, in Form GSTR-3B,- (a) in paragraph 3.1, in the heading, after the words "liable to reverse charge", the brackets, words and figures "(other than those covered in 3.1.1)" shall be inserted ; (b) after paragraph 3.1, the following paragraph shall be inserted, namely :- "3.1.1 Details of supplies notified under sub-section (5) of section 9 of the Assam Goods and Services Tax Act, 2017 and corresponding provisions in Integrated Goods and Services Tax/State Goods and Services Tax Acts. Nature of supplies Total taxable value Integrated tax Central tax State Tax Cess 1 2 3 4 5 6 (i) Taxable supplies on which electronic commerce operator pays tax under sub-section (5) of section 9 [to be furnished by the electronic commerce operator] (ii) Taxable supplies made by the registered person through electronic com....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e following entries shall be inserted at the end, namely :- 'For FY 2021-22, the registered person shall report Non-GST supply (5F) separately and shall have an option to either separately report his supplies as exempted and nil rated supply or report consolidated information for these two heads in the "exempted" row only.' ; (II) against serial numbers 5H, 5I, 5J and 5K, for the figures and word "2019-20 and 2020-21", the figures and word "2019-20, 2020-21 and 2021-22" shall respectively be substituted ; (b) in paragraph 5, in the table, in second column,- (A) against serial numbers 6B, 6C, 6D and 6E, for the letters and figures "FY 2019-20 and 2020-21", the letters, figures and word "FY 2019-20, 2020-21 and 2021-22" shall respectively be substituted ; (B) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, for the figures and word "2019-20 and 2020-21", the figures and word "2019-20, 2020-21 and 2021-22" shall be substituted ; (c) in paragraph 7,- (A) after the words and figures "April 2021 to September 2021.", the following shall be inserted, namely :- "For FY 2021-22, Part V consists of particulars of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he letters, figures and word "2019-20, 2020-21 and 2021-22" shall respectively, be substituted." ; (B) against serial numbers 16A, 16B and 16C for the figures and word "2019-20 and 2020-21" wherever they occur, the figures and word "2019-20, 2020-21 and 2021-22" shall respectively be substituted."; (C) against serial numbers 17 and 18,- (I) after the words, letters and figures "for taxpayers having annual turnover above Rs. 5.00 cr.", the words, letters and figures "From FY 2021-22 onwards, it shall be mandatory to report HSN code at six digits level for taxpayers having annual turnover in the preceding year above Rs. 5.00 cr and at four digits level for all B2B supplies for taxpayers having annual turnover in the preceding year up to Rs. 5.00 cr." shall be inserted ; (II) the following paragraph shall be inserted at the end, namely :- "For FY 2021-22, the registered person shall have an option to not fill table 18." ; 13. Amendment in Form GSTR-9C.-In the said rules, in Form GSTR-9C, under the heading instructions,- (a) in paragraph 4, in the table, in second column, for the figures and word "2019-20 and 2020-21", wherever t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....GST PMT-06.-In the Principal rules, in Form GST PMT-06,- (a) Under the heading mode of payment (relevant part will become active when the particular mode is selected) for the portion starting with " e-Payment (This will include all modes of e-payment such as CC/DC and net banking. Taxpayer will choose one of this)" and ending with "Note : Charges to be separately paid by the person making payment.", the following shall be substituted, namely :- "    e-Payment (This will include all modes of e-payment such as CC/DC, net banking and UPI. Taxpayer will choose one of this)    Over the Counter (OTC)   IMPS Bank (Where cash or instrument is proposed to be deposited) Details of instrument    Cash    Cheque   Demand draft NEFT/RTGS Remitting bank Beneficiary name GST Beneficiary account number (CPIN) Name of beneficiary bank Reserve Bank of India Beneficiary Bank's....