TaxTMI 
TaxTMI 
Seeks to make amendment the Assam GST Rules, 2017 i.e., Assam Goods and Services (Thirteenth Amendment) Rules, 2020.
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.... 59. (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 for the month or the quarter, as the case may be, electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner. (2) The registered persons required to furnish return for every quarter under proviso to sub-section (1) of section 39 may furnish the details of such outward supplies of goods or services or both to a registered person, as he may consider necessary, for the first and second months of a quarter, up to a cumulative value of fifty lakh rupees in each of the months,- using invoice furnishing facility (hereafter in this notification referred to as the "IFF") electronically on the common portal, duly authenticated in the manner prescribed under rule 26, from the 1st day of the month succeeding such month till the 13th day of the said month. (3) The details of outward supplies furnished using the IFF, f....
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....TR-2A electronically through the common portal. (5) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR 2A electronically through the common portal. (6) The details of the integrated tax paid on the import of goods or goods brought in domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry shall be made available in Part D of FORM GSTR-2A electronically through the common portal. (7) An auto-drafted statement containing the details of input tax credit shall be made available to the registered person in FORM GSTR-2B, for every month, electronically through the common portal, and shall consist of - (i) the details of outward supplies furnished by his supplier, other than a supplier required to furnish return for every quarter under proviso to sub-section (1) of section 39, in FORM GSTR-1, between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous month to the due date of furnishing of FORM GSTR-1 for the month; (ii) the details of....
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....d Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the twentieth day of the month succeeding such tax period: Provided that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharastra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-second day of the month succeeding such month: Provided further that for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial yea....
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....visions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in the return in FORM GSTR-3B. (3) Every registered person required to furnish return, every quarter, under clause (ii) of sub-rule (1) shall pay the tax due under proviso to sub-section (7) of section 39, for each of the first two months of the quarter, by depositing the said amount in FORM GST PMT-06, by the twenty fifth day of the month succeeding such month: Provided that the Commissioner may, on the recommendations of the Council, by notification, extend the due date for depositing the said amount in FORM GST PMT-06, for such class of taxable persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of State tax or Union territory tax shall be deemed to be notified by the Commissioner: Provided also that while making a deposit in FORM GST PMT-06, such a registered person may - (a) for the first month of the quarter, take into acc....
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.... by availing the benefit of notification of the 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 be omitted; (ii) in sub-rule (4), the words, figures, letters 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 number 249, dated the 17th June, 2019" shall be omitted; (iii) in the explanation to sub-rule (4), the words, figures, letters and brackets "or opting for paying tax by availing 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 be omitted; (iv) sub-rule (6) shall be omitted. Amendment in FORM GSTR-1 8. In the principal Rules, in FORM GSTR-1, in the Instructions, after serial number 17, the following ....
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....- Invoices B2B - Debit notes B2B - Invoices (Amendment) B2B - Debit notes (Amendment) IV Import of Goods 4(A)(1) If this is positive, credit may be availed under Table 4(A)(1) of FORM GSTR-3B. If this is negative, credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. Details IMPG - Import of goods from overseas IMPG (Amendment) IMGSEZ - Import of goods from SEZ IMGSEZ (Amendment) Part B ITC Reversal - Credit shall be reversed in relevant headings in GSTR-3B I Others 4(B)(2) If this is positive, Credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B. If this is negative, then credit may be reclaimed subject to reversal of the same on an earlier instance. Details B2B - Credit not....
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....p; B2B - Credit notes (Reverse charge) B2B - Credit notes (Reverse charge) (Amendment) ISD - Credit notes ISD - Credit notes (Amendment) Instructions: 1. Terms Used :- a. ITC Input tax credit b. B2B-Business to Business c. ISD Input service distributor d. IMPG-Import of goods e. IMPGSEZ-Import of goods from SEZ 2. Important Advisory: (a) FORM GSTR-2B is a statement which has been generated on the basis of the information furnished by your suppliers in their respective FORM GSTR-1,5 and 6. It is a static statement and will be made available once a month. The documents filed by the supplier in any FORMS GSTR-1,5 and 6 would reflect in the next open FORM GSTR-2B of the recipient irrespective of supplier's date of filing. Taxpayers are advised to refer FORM GSTR-2B for availing credit in FORM GSTR-3B. However, in case for additional details, they may refer to their respective FORM GSTR-2A (....
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....everse credit on receipt of credit notes continues for such supplies. 8. Taxpayers are advised to ensure that the data generated in FORM GSTR-2B is reconciled with their own records and books of accounts. Tax payers shall ensure that - a. No credit shall be taken twice for any document under any circumstances. b. Credit shall be reversed wherever necessary. c. Tax on reverse charge basis shall be paid. 9. Details of invoices, credit notes, debit notes, ISD invoices, ISD credit and debit notes, bill of entries etc. will also be made available online and through download facility. 10. There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Government. A separate column will be provided for invoices / documents where such rate is applicable. 11. Table wise instructions: Table No. and Heading Instructions Table 3 Part A Section I All other ITC -Supplies from registered persons other than reverse charge i. This section consists of the details of supplies (other than those on which tax is to be paid on reverse charge basis), which have been declared and filed by your ....