TaxTMI 
TaxTMI 
Assam Goods and Services Tax (Amendment) Ordinance, 2024
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....he Seventy-fifth Year of the Republic of India, the following Ordinance, namely: - Short title and commencement 1. (1) This Act may be called the Assam Goods and Services Tax (Amendment) Ordinance, 2024. (2) It extends to the whole of Assam. (3) Save as otherwise provided, the provisions of this Ordinance 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. Amendment of section 2 2. In the principal Act, in section 2, for clause (61), the following shall be substituted, namely :- "(61) "Input Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub- section (4) of section 9, for or on behalf of distinct persons referred to in section 25, and liable to di....
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....f issue of invoice by the recipient, in cases where invoice is to be issued by the recipient:"; (ii) in the first proviso, in the second line, in between the words, brackets and letter "or clause (b)" and the punctuation mark "," the words, brackets and letter "or clause (c)" shall be inserted. Amendment of section 16 7. In the principal Act, in section 16, with effect from the 1st day of July, 2017, after sub-section (4), the following new sub-sections shall be inserted, namely :- "(5) Notwithstanding anything contained in sub-section (4), in respect of an invoice or debit note for supply of goods or services or both pertaining to the financial years 2017-18, 2018-19, 2019-20 and 2020-21, the registered person shall be entitled to take input tax credit in any return under section 39 which is filed up to the thirtieth day of November, 2021. (6) Where registration of a registered person is cancelled under section 29 and subsequently the cancellation of registration is revoked by any order, either under section 30 or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or court and where availment of input tax cr....
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....te as the said Input Service Distributor, in such manner, within such time and subject to such restrictions and conditions as may be prescribed. (3) The credit of state tax shall be distributed as state tax or integrated tax and integrated tax as integrated tax or state tax, by way of issue of a document containing the amount of input tax credit, in such manner as may be prescribed.". Amendment of section 21 10. In the principal Act, in section 21, in the fifth line, in between the words and figures "or section 74" and the punctuation mark "," the words, figures and letter "or section 74A" shall be inserted. Amendment of section 30 11. In the principal Act, in section 30, in sub-section (2), in the proviso, in the third line, appearing at the end, for the punctuation mark "(.)" the punctuation mark "(:)" shall be substituted and thereafter the following new proviso shall be inserted, namely :- "Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.". Amendment of section 31 12. In the principal Act, in section 31, - ....
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.... shall be inserted, namely :- "(15) Notwithstanding anything contained in this section, no refund of unutilised input tax credit on account of zero rated supply of goods or of integrated tax paid on account of zero rated supply of goods shall be allowed where such zero rated supply of goods is subjected to export duty." Amendment of section 61 19. In the principal Act, in section 61, in sub-section (3), in the eighth line, in between the words and figures "section 74" and the punctuation mark "." the words, figures and letter "or section 74A" shall be inserted. Amendment of section 62 20. In the principal Act, in section 62, in sub-section (1), in the second line, in between the words and figures "section 74" and the punctuation mark "," the words, figures and letter "or section 74A" shall be inserted. Amendment of section 63 21. In the principal Act, in section 63, in the second line, in between the words and figures "section 74" and the punctuation mark "," the words, figures and letter "or section 74A" shall be inserted. Amendment of section 64 22. In the principal Act, in section 64, in sub-section....
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....e following new section 74A shall be inserted, namely :- "Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward. 74A. (1). Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder: Provided that no notice shall be issued, if the tax which has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised in a financial year is less than one thousand rupees. (2) The proper officer shall issue the notice under sub-section (....
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.... not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful- misstatement or suppression of facts to evade tax, may, - (i) before service of notice under sub-section (1), pay the amount of tax along with interest payable under section 50 of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper officer in writing of such payment, and the proper officer, on receipt of such information shall not serve any notice under sub-section (1) or the statement under sub-section (3), as the case may be, in respect of the tax so paid or any penalty payable under the provisions of this Act or the rules made thereunder; (ii) pay the said tax along with interest payable under section 50 within sixty days of issue of show cause notice, and on doing so, no penalty shall be payable and all proceedings in respect of the said notice shall be deemed to be concluded. (9) The person chargeable with tax, where any tax has not been paid or short paid or erroneously refunded or where input tax ....
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....he main person have been concluded under this section, the proceedings against all the persons liable to pay penalty under sections 122 and 125 are deemed to be concluded. Explanation 2 .- For the purposes of this Act, the expression "suppression" shall mean non-declaration of facts or information which a taxable person is required to declare in the return, statement, report or any other document furnished under this Act or the rules made thereunder, or failure to furnish any information on being asked for, in writing, by the proper officer. Amendment of section 75 29. In the principal Act, in section 75,- (a) in sub-section (1), in the fourth line, in between the word and figures "section 74" and the punctuation mark "," the words, brackets, figures and letter "or sub-sections (2) and (7) of section 74A" shall be inserted; (b) after sub-section (2), the following new sub-section shall be inserted, namely :- "(2A) Where any Appellate Authority or Appellate Tribunal or court concludes that the penalty under clause (ii) of sub-section (5) of section 74A is not sustainable for the reason that the charges of fraud or any wilful- mis....
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....thin 3 (three) months from the date on which the order sought to be appealed against is communicated to the person preferring the appeal; or the date, as may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under this Act, whichever is later."; (ii) for sub-section (3), the following shall be substituted, namely :- "(3) With effect from the 1st day of August, 2024, the Commissioner may on his own motion, or upon request from the Commissioner of Central Tax, called for and examine the record of any order passed by the Appellate Authority or the Revisional Authority under this Act or under the Central Goods and Services Tax Act for the purpose of satisfying himself as to the legality or propriety of the said order and may, by order, direct any officer sub-ordinate to him to apply to the Appellate Tribunal within six months from the date on which the said order has been passed; or the date as may be notified by the Government, on the recommendations of the Council, for the purpose of filing application before the Appellate Tribunal under this Act, whichever is later, for determination of such points....
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....In the principal Act, in section 127, in the third line, in between the words and figures "section 74" and the words "or section", the words, figures and letter "or section 74A" shall be inserted. Insertion of new section 128A 36. In the principal Act, after section 128, the following new section shall be newly inserted, namely :- "Waiver of interest or penalty or both relating to demands raised under section 73, for certain tax periods. 128A. (1) Notwithstanding anything to the contrary contained in this Act, where any amount of tax is payable by a person chargeable with tax in accordance with,- (a) a notice issued under sub-section (1) of section 73 or a statement issued under sub-section (3) of section 73, and where no order under sub-section (9) of section 73 has been issued; or (b) an order passed under sub-section (9) of section 73, and where no order under sub- section (11) of section 107 or sub-section (1) of section 108 has been passed; or (c) an order passed under sub-section (11) of section 107 or sub-section (1) of section 108, and where no order under sub-section (1) of section 113 has been passed, pertaini....
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....before Appellate Authority or Appellate Tribunal or a court, as the case may be, and has not been withdrawn by the said person on or before the date notified under sub -section (1). (4) Notwithstanding anything contained in this Act, where any amount specified under sub-section (1) has been paid and the proceedings are deemed to be concluded under the said sub-section, no appeal under sub-section (1) of section 107 or sub-section (1) of section 112 shall lie against an order referred to in clause (b) or clause (c) of sub-section (1), as the case may be.". Amendment of section 171 37. In the principal Act, in section 171,- (i) in sub-section (2), at the end, after the word "supplied by him", for the punctuation mark (.) the punctuation mark (:) shall be substituted and thereafter the following new proviso and the Explanations shall be inserted, namely :- "Provided that the Government may by notification, on the recommendations of the Council, specify the date from which the said Authority shall not accept any request for examination as to whether input tax credits availed by any registered person or the reduction in the tax rate have actu....