Assam Goods and Services Tax (Sixth Amendment) Rules, 2021

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....endment) Rules, 2021. (2) They shall be deemed to have come into force with effect from the 1st day of August, 2021. 2. Substitution of rule 80.-In the principal Rules, for the existing rule 80, the following rule shall be substituted, namely "80. Annual return.-(1) Every registered person, other than those referred to in the second proviso to section 44, an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year as specified under section 44 electronically in Form GSTR-9 on or before the thirty-first day of December following the end of such financial year through the common portal either ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed ; (b) in paragraph 5, in the Table, in second column,- (A) against serial number 6B, after the letters and figures "FY 2019-20", the letters, figures and word "and 2020-21" shall be inserted ; (B) against serial numbers 6C and 6D,- (I) after the word, letters and figures "For FY 2019-20", the word and figures "and 2020-21" shall be inserted ; (II) for the word and figures "and 2019-20", the figures and word ", 2019-20 and 2020-21" shall be substituted ; (C) against serial number 6E, for the letters and figures "FY 2019-20", the letters, figures and word "FY 2019-20 and 2020-21" shall be substituted ; (D) against serial numbers 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, in the entry, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... entry beginning with the word, letters and figures "FY 2017-18, 2018-19 and 2019-20 and ending with the words "an option to not fill this table" for the figures and word "2018-19 and 2019-20", the figures and word "2018-19, 2019-20 and 2020-21" shall be substituted ; (III) against serial number 13,- (1) in the entry beginning with the word, letters and figures "For FY 2019-20" after the words, letters and figures "reclaimed in FY 2020-21, the details of such ITC reclaimed shall be furnished in the annual return for FY 2020-21,", the following entry shall be inserted, namely :- "For FY 2020-21, details of ITC for goods or services received in the previous financial year but ITC for the same was availed in returns ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... liability due to non-reconciliation", the words "Additional liability due to non-reconciliation" shall be substituted ; (II) after entry relating to "0.10%", the following entry shall be inserted, namely :- "Others         ." ; (ii) after the Table, for the portion beginning with "Verification :" and ending with "and balance sheet, etc.", the following shall be substituted, namely :- "Verification of registered person : I hereby solemnly affirm and declare that the information given herein above is true and correct and nothing has been concealed there from. I am uploading this self-certified reconciliation statement in Form GSTR-9C. I am also uploading other statemen....