TaxTMI 
TaxTMI 
Assam Goods and Services Tax (Amendment) Act, 2023.
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.... 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. Amendment of section 2 2. In the principal Act, in section 2, (i) after clause (80), the following new clauses shall be inserted, namely:- (80a) "online gaming" means offering of a game on the internet or an electronic network and includes online money gaming; (80b) "online money gaming" means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force;" (ii) after clause (102), the following new clause shall be inserted, na....
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....17. 5. In the principal Act, in section 17, (i) in sub-section (3), in the Explanation, in fourth line, for the words and figure "except those specified in paragraph 5 of the said Schedule", appcaring in between the words, "schedule III" and punctuation mark ".", the following shall be substituted, namely:- "except,- (a) the value of activities or transactions specified in paragraph 5 of the said Schedule; and (b) the value of such activities or transactions as may be prescribed in respect of clause (a) of paragraph 8 of the said Schedule."; (ii) in sub-section (5), after clause (f), the following clause shall be inserted, namely:- "(fa) goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013 (Central Act 18 of 2013);". Amendment of section 23 6. In the principal Act, in section 23, for sub-section (2), the following shall be substituted, namely:- (i) "(2) Notwithstanding anything to the contrary contained in sub-section (1....
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....furnishing the said return: Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return.". Amendment of section 44 11. In the principal Act, in section 44, the existing provision shall be numbered as sub-section (1) and thereafter a new sub-section (2) shall be inserted, namely:- "(2) A registered person shall not be allowed to furnish an annual return under sub-section (1) above for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return: Provided that the Government may, on the recommendations of the Council, by notification, and subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said period of thr....
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....yond sixty days of the service of the said assessment order and in case he furnishes valid return within such extended period, the said assessment order shall be deemed to have been withdrawn, but the liability to pay interest under sub-section (1) of section 50 or to pay late fee under section 47 shall continue.". Amendment of section 109 16. In the principal Act, for section 109, the following shall be substituted, namely:- "Constitution of Appellate Tribunal and Benches. 109 Subject to the provisions of this Chapter, the Goods and Services Tax Tribunal constituted under the Central Goods and Services Tax Act, 2017 (Central Act No.2017) shall be the Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority under this Act.". Omoission of sections 110 and 114 17. In the principal Act, section 110 and section 114 shall be omitted. Amendment of section 117 18. In the principal Act, in section 117, - (i) in sub-section (1), and sub-section (5), for the words "State Bench or Area Benches", the words "State Benches" shall be substituted; ....
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....words, "case of" and "where the" the words, brackets and letter "an offence specified in clause (b)," shall be substituted; (iv) in clause (iv), in second line, the words, brackets and letters "or clause (g) or clause (j)" shall be omitted. Amendment of section 138 23. In the principal Act, in section 138,- (i) in sub-section (1), in the first proviso, - (a) for clause (a), the following shall be substituted, namely:- "(a) person who has been allowed to compound once in respect of any of the offences specified in clauses (a) to (f), (h), (i) and (l) of sub-section (1) of section 132;"; (b) clause (b) shall be omitted; (c) for clause (c), the following shall be substituted, namely:- "(c) a person who has been accused of committing an offence under clause (b) of sub-section (1) of section 132;"; (d) clause (e) shall be omitted; (ii) in sub-section (2), for the words "ten thousand rupees or fifty per cent. of the tax involved, whichever is higher, and the maximum amount not being less than thirty thousand rupees or one hundred and fifty per cent. of the tax, whichever is higher", appeari....