TaxTMI 
TaxTMI 
Seeks to make Amendments (Second Amendment 2019) to Assam GST Rules, 2017.
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....en availed thereon.". Amendment in rule 42. 3. In the principal rules, with effect from 1st April, 2019, in rule 42 of the said rules,- (a) in sub rule (1),- a. in clause (f), the following Explanation shall be inserted, namely :- "Explanation: For the purpose of this clause, it is hereby clarified that in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the said Act, value of T4 shall be zero during the construction phase because inputs and input services will be commonly used for construction of apartments booked on or before the date of issuance of completion certificate or first occupation of the project, whichever is earlier, and those which are not booked by the said date." b. in clause (g), after the letter and figure "FORM GSTR-2", the words, letters and figure "and at a summary level in FORM GSTR-3B" shall be inserted; c. in clause (h),- i. for the brackets and letter "(g)", the brackets and letter "(f)" shall be substituted; d. in clause (i),- i. before the proviso, the following proviso shall be inserted, namely :- "Provided that in case of supply of se....
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....vered by clause (b) of paragraph 5 of the Schedule II of the Act, the input tax credit" shall be substituted; (c) in the clause (a) of sub-rule (2), for the words "added to the output tax liability of the registered person", the words, letters and figures "reversed by the registered person in FORM GSTR-3B or through FORM GST DRC-03" shall be substituted; (d) after sub rule (2), the following sub rules shall be inserted, namely :- "(3) In case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the Act, the input tax determined under sub-rule (1) shall be calculated finally, for each ongoing project or project which commences on or after 1st April, 2019, which did not undergo or did not require transition of input tax credit consequent to change of rates of tax on 1st April, 2019 in accordance with notification No. 11/2017-(Rate) [FTX.56/2017/24 dated 29th June, 2017], published in the Assam Gazette Extraordinary vide number 345 dated 29th June, 2017, as amended for the entire period from the commencement of the project or 1st July, 2017, whichever is later, to the completion or first occupation of the project, whichever is ear....
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....th notification No. 11/2017-(Rate) [FTX.56/2017/24 dated 29th June, 2017], published in the Assam Gazette Extraordinary vide number 345 dated 29th June, 2017, as amended for the entire period from the commencement of the project or 1st July, 2017, whichever is later, to the completion or first occupation of the project, whichever is earlier, before the due date for furnishing of the return for the month of September following the end of financial year in which the completion certificate is issued or first occupation takes place of the project, in the following manner. (a) The aggregate amount of common credit on commercial portion in the project (C3aggregate_comm) shall be calculated as under, C3aggregate_comm =[aggregate of amounts of C3 determined under sub- rule (1) for the tax periods starting from 1st July, 2017 to 31st March, 2019, x (Ac / AT)] + [ aggregate of amounts of C3 determined under sub- rule (1)for the tax periods starting from 1st April, 2019 to the date of completion or first occupation of the project, whichever is earlier] Where, - AC = total carpet area of the commercial apartments in the project AT = total carpet are....
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....nd figure "and FORM GSTR-3B" shall be inserted; (b) in clause (b), after the letters and figure "FORM GSTR- 2", the words, letters and figures "and FORM GSTR-3B" shall be inserted; (c) after clause (b), the following explanation shall be inserted, namely: - "Explanation: For the purpose of this clause, it is hereby clarified that in case of supply of services covered by clause (b) of paragraph 5 of the Schedule II of the said Act, the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero rated supplies, shall be zero during the construction phase because capital goods will be commonly used for construction of apartments booked on or before the date of issuance of completion certificate or first occupation of the project, whichever is earlier, and those which are not booked by the said date."; (d) in clause (g),- (A) after the letter and words "'F' is the total turnover", the words "in the State" shall be inserted; (B) Before the proviso the following proviso shall be inserted, namely,- "Provided that in case ....
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....of the project, whichever is earlier, for each project separately, before the due date for furnishing of the return for the month of September following the end of financial year in which the completion certificate is issued or first occupation takes place of the project, as under: Te^final= [(E1 + E2 + E3) /F] x Tc^final, Where,- E1= aggregate carpet area of the apartments, construction of which is exempt from tax E2= aggregate carpet area of the apartments, supply of which is partly exempt and partly taxable, consequent to change of rates of tax on 1st April, 2019, which shall be calculated as under, - E2= [Carpet area of such apartments] x [V1/ (V1+V2)],- Where,- V1 is the total value of supply of such apartments which was exempt from tax; and V2 is the total value of supply of such apartments which was taxable E3 = aggregate carpet area of the apartments, construction of which is not exempt from tax, but have not been booked till the date of issuance of completion certificate or first occupation of the project, whichever is earlier: F= aggregate carpet area of the apartments in the project....
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.... meaning as assigned to it in clause (e) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (ii) the term "project" shall mean a real estate project or a residential real estate project; (iii) the term "Real Estate Project (REP)" shall have the same meaning as assigned to it in in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (iv) the term "Residential Real Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP; (v) the term "promoter" shall have the same meaning as assigned to it in in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016); (vi) "Residential apartment" shall mean an apartment intended for residential use as declared to the Real Estate Regulatory Authority or to competent authority; (vii) "Commercial apartment" shall mean an apartment other than a residential apartment; (viii) the term "competent authority" as mentioned in definition of "residential apart....
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....e may be, in any order: Provided that the input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilised fully.". Substitution of rule 100. 6. In the principal rules, with effect from 1st April, 2019, for rule 100, the following rule shall be substituted, namely: - "Assessment in certain cases. 100 (1) The order of assessment made under sub-section(1) of section 62 shall be issued in FORM GST ASMT-13 and a summary thereof shall be uploaded electronically in FORM GST DRC-07. (2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and shall also serve a summary thereof electronically in FORM GST DRC-01, and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15 and summary thereof shall be uploade....
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....r of such payment in FORM GST DRC- 03 and the proper officer shall issue an order in FORM GST DRC-05 concluding the proceedings in respect of the said notice. (4) The representation referred to in sub-section(9) of section 73 or sub-section(9) of section 74 or sub-section(3) of section 76 or the reply to any notice issued under any section whose summary has been uploaded electronically in FORM GST DRC-01 under sub-rule (1) shall be furnished in FORM GST DRC-06. (5) A summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. (6) The order referred to in sub-rule (5) shall be treated as the notice for recovery. (7) Where a rectification of the order has been passed in accordance with the provisions of section 161 or where an order uploaded on the system has been withdrawn, a summary of the rectification order ....
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.... Date - Statement Ref. No. ---- Date - Summary of Statement : (a) Brief facts of the case : (b) Grounds : (c) Tax and other dues : (Amount in Rs.) Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 Total Signature Name Designation Jurisdiction Address Note - Only applicable fields may be filled up. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.". Substitution o....
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....te ARN, if applied for rectification (i) Date of ARN 2. Your application for rectification of the order referred to above has been explained 3. It has come to my notice that the above said order requires rectification (Reason for rectification as per attached annexure) 4. The order referred to above (issued under section 129) requires to be withdrawn 5. Description of goods / services (if applicable) : Sr. No. HSN code Description 6. Section of the Act under which demand is created: 7. Details of demand, if any, after rectification : (Amount in Rs.) Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 Total You are hereby directed to make the paymen....
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....calculated up to the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order. You are also informed that if you furnish the return within a period of 30 days from the date of service of this order, the order shall be deemed to have been withdrawn; otherwise, proceedings shall be initiated against you, after the aforesaid period, to recover the outstanding dues. Signature Name Designation Jurisdiction Address Note - Only applicable fields may be filled up. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory. Place of Supply (POS) details shall be required only if demand is created under IGST Act.". Substitution of FORM GST ASMT-15 13. In the principal rule, with effect from 1st April, 2019, for FORM ASMT-15, the following FORM shall be substituted, namely :- "FORM GST ASMT - 15 [See rule 100(2)] Reference No .: Date: To ___________ (GSTIN/ID) ___________ Name ___________ (Address ) Tax Period : &nb....
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....tuted, namely :- "FORM GST ASMT - 16 [See rule 100(3)] Date: Reference No : To _____________ (GSTIN/ID) ____________ Name ____________ (Address ) Tax Period : F.Y .: Act/Rules Provisions : Assessment order under section 64 Preamble - << standard >> It has come to my notice that un-accounted for goods are lying in stock at godown --------- (address) or in a vehicle stationed at --------------- (address & vehicle detail) and you were not able to, account for these goods or produce any document showing the detail of the goods. Therefore, I proceed to assess the tax due on such goods as under: Introduction : Discussion & finding : Conclusion : Amount assessed and payable (details at Annexure) : (Amount in Rs.) Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 Total ....