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

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....ules, 2019. (2) Save as provided in these rules, they shall be come into force with effect from 18th of July 2019. Amendment in rule 12. 2. In the principal rules, in rule 12, in sub-rule (1A),- (a) after the words "A person applying for registration to", the words "deduct or" shall be inserted; (b) after the words "in accordance with the provisions of", the words and figures "section 51, or, as the case may be," shall be inserted. Amendment in rule 46. 3. In the principal rules, in rule 46, in the fourth proviso, with effect from the 1st day of September, 2019, after the words "Provided also that a registered person", the words ", other than the supplier engaged in making supply of services by way of admiss....

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....CT-07, cancel the enrolment of such practitioner.". Amendment in rule 138E. 6. In the principal rules, in rule 138E, in the first proviso, - (a) after the words "Provided that the Commissioner may,", the words, letters and figures "on receipt of an application from a registered person in FORM GST EWB-05," shall be inserted; (b) after the words "reasons to be recorded in writing, by order", the words, letters and figures "in FORM GST EWB-06" shall be inserted. Insertion of new FORM GST PCT-06 and GST PCT-07 7. In the principal rules, after FORM GST PCT -05, with effect from such date as may be notified by the State Government, the following forms shall be inserted, namely :- "FORM GST PCT-06 [See rule 83B]....

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....ward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid GSTIN of the supplier No. Date Taxable Value Type (Invoice/ Credit Note/ Debit Note) Integrated Tax Central Tax State Tax /Union territory Tax Cess 1 2 3 4 5 6 7 8 9 10                   ". Amendment in FORM GST RFD- 01A. 9. In the principal rules, in FORM GST RFD-01A, in Annexure 1, for Statement 5B, the following Statement shall be substituted, namely :- "Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl.No. De....

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....nd nothing has been concealed therefrom. Signature of Authorised Signatory Name Designation /Status Date: Place:   FORM GST EWB - 06 [See rule 138 E] Date: Reference No .: To ____________GSTIN -----------------------Name _______________Address Order for permitting / rejecting application for unblocking of the facility for generation of E-Way Bill Application ARN:                                              Date: The facility for generation of E- Way Bill was blocked in re....