TaxTMI 
TaxTMI 
Exercise of assessment tasks under various provisions of Assam GST Act-2017
X X X X Extracts X X X X
X X X X Extracts X X X X
....with the significance and applicability of these assessment provisions in the interest of state revenue. The last date of filing Annual Returns for the financial year 2017-18 expired on 31st January, 2020 (after extension) and the last date of filing Annual Returns for the financial year 2018-19 expired on 31st December, 2020 (after extension) . Supposedly, all the liable taxpayers must have filed their Annual Returns long back. Furthermore, the last date of Annual return for the financial year 2019-20 is nearing to expire on 31st March-2021(recent extension). Consequently, the taxpayers have exhausted all the options for modification, alteration etc of their filed periodical returns. It is presumed that all the Proper Officers must have exercised the following desk level statutory activities in the interest of state revenue : 1. Scrutiny of Returns u/s 61: Tax officers are aware of the fact that section 61 of the Assam GST Act, 2017 empowers the Proper officers to scrutinize the return and related particulars furnished by the registered person to verify the correctness of the return and inform him of the discrepancies noticed in FORM GST ASMT-10 and to seek his expl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....45 of the Assam GST Act, 2017, even after the service of a notice (GSTR-3A), the proper officer may proceed to assess the tax liability of the said person in FORM GST ASMT-13 to the best of his judgement taking into account all the relevant material which is available or which he has gathered. Of late, the Proper officers have been granted the access in GST PRIME where they could get the list of non-filers based on duration of pendency and the Proper officers are getting ample advantage of this analytical software for sure. Moreover, GSTN centrally keeps on suspending registration in bulk to put the Tax officers in action. Recently, this office has shared such a list inviting their attention and necessary action. It is assumed that till now the Proper officers have completed assessment of all the non-filers. If for any reason, there is pendency in this regard, such Proper officers are hereby directed to complete the scrutiny process by 30th April, 2021 and submit action taken report to the Apex office as per the prescribed format (Annexure-B) on or before 5th May, 2021 by e-mail to GST Cell through their respective Zonal in-charge without fail. If the tas....
X X X X Extracts X X X X
X X X X Extracts X X X X
....assessment of unregistered persons, but the section includes assessment of those taxpayers also whose registration have been cancelled through a suo-moto cancellation process u/s 29(2) and already filed GSTR-10, but who were found liable to pay tax other than the liability declared by the taxpayers through GSTR-10. In such case, the Proper officer may proceed to assess the tax liability of such taxable person to the best of his judgment for the relevant tax periods and issue an assessment order under FORM GST ASMT-15 along with FORM GST DRC-07 after serving a notice in FORM GST ASMT-14. If the Proper officers again refer to Circular No.77/2019-GST (CT/GST-15/Pt- I/2017/189) dated 21st October, 2019, they may recall that they were advised to cancel the registration u/s 29(2) of the Assam GST Act, 2017. Accordingly, a drive was intensively undertaken by all of the Proper officers and as a result, Assam could cleanse the GST tax base by ousting out the unproductive junks. It resulted in improvement in return filing rate of the remaining and tax officers could invest their quality time for quality taxpayers. The Proper officers must have noted that the circular has de....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Post issuance of FORM GST REG-31 via email, the list of such taxpayers would be sent to the concerned Nodal officer of this Commissionerate. Also, the system generated notice can be viewed by the jurisdictional proper officers on their Dashboard for suitable actions. Upon receipt of reply from the said person or on expiry of thirty days (reply period), a task would be created in the dashboard of the concerned proper officer under "Suo moto cancellation proceeding". Till the time, independent functionality for FORM GST REG-31 is fully ready, it is advised that if the proper officer considers it appropriate to drop a proceeding any time after the issuance of FORM GST REG-31, he may advise the taxpayer to furnish his reply on the common portal in FORM GST REG-18. It is advised that in case the proper officer is prima-facie satisfied with the reply of the said person, he may revoke the suspension by passing an order in FORM GST REG-20. Post such revocation, if need be, the proper officer can continue with the detailed verification of the documents and recovery of short payment of tax, if any. Further, in such cases, after detailed verification or otherwise, if the p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y deviation on the part of any officer will invite disciplinary action. Sd/ (Anurag Goel, IAS) Principal Commissioner of State Tax, Assam Dispur, Guwahati Annexure-A Statement on Scrutiny completed u/s. 61 of the Assam GST Act, 2017 SI. No. Name of Zone Name of Unit Period Total Nos of Taxpayers Total Nos of Return filed out of Col. (5) Total No of Scrutiny Completed out of Col. (6) % of Scrutiny Completed =6/7*100 Remarks, if any 1 2 3 4 5 6 7 8 9 2017-18 2018-19 2019-20 . 2020-21 2017-18 2018-19 2019-20 2020-21 2017-18 2018-19 2019-20 ....