Seeks to make Amendmends (Third Amendment 2019) to Assam GST Rules, 2017

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....les, 2019. (2) They shall be deemed to come into force with effect from 23rd of April, 2019. Amendment in rule 23. 2. In the principal rules, in rule 23, in sub-rule (1), in the first proviso, for the punctuation mark ".", the punctuation mark ':", shall be substituted and thereafter the following proviso shall be inserted, namely :- "Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancell....

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....the thirtieth day of April following the end of such financial year,"; (ii) the proviso shall be omitted; c) in sub-rule (2), for the portion beginning with the words "return under" and ending with the words "other amount", the following shall be substituted, namely :- "statement under sub-rule (1) shall discharge his liability towards tax or interest"; d) in sub-rule (4),- (i) after the words and figures "opted to pay tax under section 10" the words, letters, figures and brackets "or by availing the benefit of Finance (Taxation) Department, Government of Assam No. 2/2019- State Tax (Rate), (FTX.56/2017/Pt-II/189 dated the 3rd June, 2019), published in the Assam Gazette, Extraordinary, vide numbe....

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....to avail the benefit of notification of Finance (Taxation) Department, Government of Assam No. 2/2019- State Tax (Rate), (FTX.56/2017/Pt-II/189 dated the 3rd June, 2019), published in the Assam Gazette, Extraordinary, vide number 249, dated the 17th June, 2019, shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax by availing the benefit under the said notification till the 18th day of the month succeeding the quarter in which the date of cessation takes place and furnish a return in FORM GSTR-4 for the said period till the thirtieth day of April following the end of the financial year during which such cessation happens.". Insertion of FORM GST CMP-08. 4. In the principal rule, after F....

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.... my knowledge and belief and nothing has been concealed therefrom. Signature Place : Date: Name of Authorised Signatory Designation/Status Instructions: 1. The taxpayer paying tax under the provisions of section 10 of the Assam Goods and Services Tax Act, 2017 or by availing the benefit of notification No. 2/2019- State Tax (Rate), (FTX.56/2017/Pt-II/189 dated the 3rd June, 2019), published in the Assam Gazette, Extraordinary, vide number 249, dated the 17th June, 2019 shall make payment of tax on quarterly basis by the due date. 2. Adjustment on account of advances, credit/debit notes or rectifications shall be reported against the liability. 3. Negative value may be reported a....