TaxTMI 
TaxTMI 
Assam Goods and Services Tax (Tenth Amendment) Rules, 2021
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in Form GSTR-1 or using the invoice furnishing facility ; and (b) the details of such invoices or debit notes have been communicated to the registered person in Form GSTR-2B under sub-rule (7) of rule 60." ; 3. Amendment of rule 80.-In the principal Rules, in rule 80,- (a) after sub-rule (1), the following new sub-rule (1A) shall be inserted, namely :- "(1A) Notwithstanding anything contained in sub-rule (1), for the financial year 2020-2021 the said annual return shall be furnished on or before the twenty-eighth day of February, 2022." ; (b) after sub-rule (3), the following new sub-rule (3A) shall be inserted, namely :- "(3A) Notwithstanding anything contained in sub-rule (3), for the financial year 2020-2021 the said self-certified reconciliation statement shall be furnished along with the said annual return on or before the twenty-eighth day of February, 2022." ; 4. Amendment of rule 95.-In the principal Rules, in rule 95, in sub-rule (3), in clause (c) the punctuation mark "." Appearing at the end shall be subs....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tice shall be issued in Form GST DRC 10 clearly indicating the goods or conveyance to be sold and the purpose of sale : Provided that where the person transporting said goods or the owner of such goods pays the amount of penalty under sub-section (1) of section 129, including any expenses incurred in safe custody and handling of such goods or conveyance, after the time period mentioned in sub-rule (1) but before the issuance of notice under this sub-rule, the proper officer shall cancel the process of auction and release such goods or conveyance. (3) The last day for submission of bid or the date of auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (2) : Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer. (4) The proper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bid....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er ; and (d) the balance, if any, shall be credited to the electronic cash ledger of the owner of the goods or conveyance as the case may be, in case the person is registered under the Act, and where the said person is not required to be registered under the Act, the said amount shall be credited to the bank account of the person concerned ; (2) where it is not possible to pay the balance of sale proceeds, as per clause (d) of sub-rule (1), to the person concerned within a period of six months from the date of sale of such goods or conveyance or such further period as the proper officer may allow, such balance of sale proceeds shall be deposited with the Fund." 8. Amendment of rule 159.-In the principal Rules, in rule 159, with effect from the 1st day of January, 2022,- (a) in sub-rule (2)- (A) in first line, after the words "copy of the order of attachment", the words, letters and figures "in Form GST DRC-22" shall be inserted ; (B) in fifth line, after the words "Commissioner to that effect.", the words and figures, "and a copy of such order shall also be sent to the person whose property is being attached under section 83" shall be....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ds and/or conveyance shall be again put up for auction and resold. Schedule Serial No. Description of goods or conveyance Quantity 1 2 3 Place : Date : Signature Name Designation :" 10. Amendment of Form GST DRC-11.-In the principal Rules, in Form GST DRC-11, with effect from the 1st day of January, 2022,- (a) for the words, figures, letter and brackets "See rule 144(5) and 147(12)", the words, figures and brackets "See rule 144(5), 144A and 147(12)" shall be substituted ; (b) for the word "goods" appearing in the third para, the words "goods or conveyance" shall be substituted ; 11. Amendment in Form GST DRC-12.-In the principal Rules, in Form GST DRC-12, with effect from the 1st day of January, 2022,- (a) for the words, figures, brackets and letter "See rule 144(5) and 147(12)", the words, figures and brackets "See rule 144(5), 144A and 147(12)" shall be substituted ; (b) for the word "goods", wherever it occurs, the words "goods or conveyance" shall be substituted ; (c) after the words, figures, brackets and letters "provisions of sectio....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... Amendment in Form GST DRC-23.-In the principal Rules, in Form GST DRC-23, with effect from the 1st day of January, 2022,- (a) after "/Immovable property registering authority", the following shall be inserted, namely :- "/Regional Transport Authority/Other Relevant Authority" ; (b) for the words "proceedings pending against the defaulting person which warrants the", occurring at both the places, the words, "requirement of" shall be substituted. 14. Amendment in Form APL-01.-In the principal Rules, in Form APL-01, in entry number 15, for the table under clause (a), the following table shall be substituted, with effect from the 1st day of January, 2022, namely :- Particulars Central tax State/UT tax Integrated tax Cess Total amount (a) Admitted amount Tax/Cess <total> Interest <total> Penalty <total> <total> Fees <total> ....