Assam Goods and Services Tax (Amendment) Act, 2022

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.... (2) It extends to the whole of the State of Assam. (3) Save as otherwise provided, the provisions of this Act shall come into force on such date as the Government may, by notification in the Official Gazette, appoint : Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. 2. Amendment of section 16.--In the principal Act, in section 16,-- (a) in sub-section (2),-- (i) after clause (b), the following clause shall be inserted, namely :-- "(ba) the details of input tax credit in respect of the said supply communicated to such registered person under section....

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....l, subject to such conditions and restrictions, within such time and in such manner as may be prescribed, be communicated to the recipient of the said supplies" shall be substituted ; (iii) the first proviso shall be omitted ; (iv) in the second proviso, in the first line, for the words "Provided further that", the words "Provided that" shall be substituted ; (v) in the third proviso, in the first line, for the words "Provided also that", the words "Provided further that" shall be substituted ; (b) sub-section (2) shall be omitted ; (c) in sub-section (3),-- (i) in the second line, the words, figures and punctuation mark "and which have remained unmatched under section 42 or section 43," shall be omitted ; (ii) in the first pr....

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.... as may be prescribed. (2) The auto-generated statement under sub-section (1) shall consist of-- (a) details of inward supplies in respect of which credit of input tax may be available to the recipient ; and (b) details of supplies in respect of which such credit cannot be availed, whether wholly or partly, by the recipient, on account of the details of the said supplies being furnished under sub-section (1) of section 37,-- (i) by any registered person within such period of taking registration as may be prescribed ; or (ii) by any registered person, who has defaulted in payment of tax and where such default has continued for such period as may be prescribed ; or (iii) by any registered person, the output tax payable by whom in ....

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....ieu of the amount referred to in clause (a), an amount determined in such manner and subject to such conditions and restrictions as may be prescribed." ; (c) in sub-section (9),-- (i) in the first line, for the words and figures and punctuation mark "Subject to the provisions of sections 37 and 38, if", the word "Where" shall be substituted ; (ii) in the proviso, in the second line, for the words "the due date for furnishing of return for the month of second quarter", the words "the thirtieth day of November" shall be substituted ; (d) in sub-section (10), in the second line, for the words "has not been furnished by him", the following shall be substituted, namely :-- "or the details of outward supplies under sub-section (1) of se....

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....--In the principal Act, section 42, 43 and 43A shall be omitted. 10. Amendment of section 47.--In the principal Act, in section 47, in sub-section (1),-- (a) in the first line, the words "or inward" appearing between the words "outward" and "supplies", shall be omitted ; (b) in the second line, the words and figure "or section 38" appearing between the figure and word "37" and "or", shall be omitted ; (c) in the third line, in between the words and figures "section 45" and "by the due date" the words and figures "or section 52" shall be inserted. 11. Amendment of section 48.--In the principal Act, in section 48, in sub-section (2), in the third line, the punctuation mark, words and figures ", the details of inward supplies under sec....