TaxTMI 
TaxTMI 
Assam Goods and Services Tax (Amendment) Act, 2019
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.... (3) Save as otherwise provided, the provisions of this Act shall come into force on such date as the State 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. Amendment of section 2 2. In the principal Act, in section 2, in clause (4), in fourth line, after the words "the Appellate Authority for Advance Ruling,", the words "the National Appellate Authority for Advance Ruling," shall be inserted. Amendment of section 10 3. In the principal Act, in section 10, -- (1) in sub-section (1), after the second proviso, the following Explanation shall be inserted, namely :- "Explanation .- For the purposes of second proviso, the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the value of turnover in the State."; ....
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....all be inserted. (6) in sub-section (5), after the words, brackets and figure "under sub- section (1)", the words, brackets, figure and letter "or sub-section (2A), as the case may be," shall be inserted. (7) after sub-section (5), the following Explanations shall be inserted, namely :- "Explanation 1 .- For the purposes of computing aggregate turnover of a person for determining his eligibility to pay tax under this section, the expression "aggregate turnover" shall include the value of supplies made by such person from the 1st day of April of a financial year up to the date when he becomes liable for registration under this Act, but shall not include the value of exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount. Explanation 2 .-- For the purposes of determining the tax payable by a person under this section, the expression "turnover in State" shall not include the value of following supplies, namely :- (a) supplies from the first day of April of a financial year up to the date when such person becomes liable for registration u....
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.... Aadhaar number is not assigned to an individual, such individual shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification. (6C) On and from the date of notification, every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorised representative, authorised signatory and such other class of persons, in such manner, as the Government may, on the recommendations of the Council, specify in the said notification: Provided that where such person or class of persons have not been assigned the Aadhaar Number, such person or class of persons shall be offered alternate and viable means of identification in such manner as the Government may, on the recommendations of the Council, specify in the said notification. (6D) The provisions of sub-section (6A) or sub-section (6B) or sub-section (6C) sha....
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....substituted, namely :- "(7) Every registered person who is required to furnish a return under sub-section (1), other than the person referred to in the proviso thereto, or sub-section (3) or sub-section (5), shall pay to the Government the tax due as per such return not later than the last date on which he is required to furnish such return: Provided that every registered person furnishing return under the proviso to sub-section (1) shall pay to the Government, the tax due taking into account inward and outward supplies of goods or services or both, input tax credit availed, tax payable and such other particulars during a month, in such form and manner, and within such time, as may be prescribed: Provided further that every registered person furnishing return under sub-section (2) shall pay to the Government, the tax due taking into account turnover in the State, inward supplies of goods or services or both, tax payable, and such other particulars during a quarter, in such form and manner, and within such time, as may be prescribed.". Amendment of section 44 8. In the principal Act, in section 44, in sub-section (1), for the punctuation ....
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.... to be recorded in writing, by notification, extend the time limit for furnishing the statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner."; (2) in sub-section (5), for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new provisos shall be inserted, namely :- "Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.". Insertion of new section 53A 12. In the principal Act, after section 53, the following new section shall be inserted, namely: - "Transfer of certain amounts. 53A. Where any amount has been transferred from the electronic cash ledger under t....
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....es where they occur, the words "or the National Appellate Authority" shall be inserted; (2) in the second line, after the words and figures "or section 101", the words, figures and letter "or section 101C of the Central Goods and Services Tax Act, respectively," shall be inserted; (3) in the fifth line, for the words "or the appellant", the words, "appellant, the Authority or the Appellate Authority" shall be substituted. Amendment of section 103 17. In the principal Act, in section 103, --- (1) after sub-section (1), the following new sub-section shall be inserted, namely :- "(1A) The Advance Ruling pronounced by the National Appellate Authority under this Chapter shall be binding on- (a) the applicants, being distinct persons, who had sought the ruling under sub-section (1) of section 101B of the Central goods and Services Tax Act and all registered persons having the same Permanent Account Number issued under the Income-tax Act, 1961(Central Act 43 of 1961); (b) the concerned officers and the jurisdictional officers in respect of the applicants referred to in c....