TaxTMI 
TaxTMI 
ASSAM GOODS AND SERVICES TAX (SECOND AMENDMENT) ACT, 2025
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.... Services Tax Act, 2017. Preamble Whereas, it is expedient to amend the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), hereinafter referred to as the principal Act, in the manner hereinafter appearing; It is hereby enacted in the Seventy-Sixth Year of the Republic of India as follows :- Short title, extent and commencement 1. (1) This Act may be called the Assam Goods and Services Tax (Second Amendment) Act, 2025. (2) It extends to the whole of Assam. (3) Save as otherwise provided, the provisions of this Act shall come into force on such date as the Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions o....
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.... any tax, duty, toll, cess or fee, by whatever name called;" (iii) after clause (116), the following new clause shall be inserted, namely: - "(116a) "unique identification marking" means the unique identification marking referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;". Amendment of section 12 3. In the principal Act, in section 12, sub-section (4) shall be omitted. Amendment of section 13 4. In the principal Act, in section 13, sub-section (4) shall be omitted. Amendment of section 17 5. In the principal Act, in section 17, in sub-section (5), in clause (d), - (i) in t....
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....viso, the following shall be substituted, namely :- "Provided that no reduction in output tax liability of the supplier shall be permitted, if the,- (i) input tax credit as is attributable to such a credit note, if availed, has not been reversed by the recipient, where such recipient is a registered person; or (ii) incidence of tax on such supply has been passed on to any other person, in other cases.". Amendment of section 38 8. In the principal Act, in section 38, - (i) in sub-section (1), in the fourth line, for the words "an auto- generated", appearing in between the words "and" and "containing", the words, "a statement" shall be substituted; (ii) in sub-section (2), - (a) in f....
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....ll be filed against such order unless a sum equal to ten percent of the said penalty, in addition to the amount payable under the proviso to sub-section (6) of section 107 has been paid by the appellant." Insertion of new section 122B 12. In the principal Act, after section 122A, the following new section shall be inserted, namely: - "Penalty for failure to comply with track and trace mechanism. 122B. Notwithstanding anything contained in this Act, where any person referred to in clause (b) of sub-section (1) of section 148A acts in contravention of the provisions of the said section, he shall, in addition to any penalty under Chapter XV or the provisions of this Chapter, be liable to pay a penalty equal to an amount....
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....n and such other details or information, within such time and in such form and manner; (d) pay such amount in relation to the system referred to in sub-section (2), as may be prescribed.". Amendment of Schedule III 14. In the principal Act, in Schedule III, - (i) in paragraph 8, after clause (a), the following new clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely: - "(aa) Supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearance for exports or to the Domestic Tariff Area;"; (ii) in Explanation 2, after the words "For the purposes of", the words, brackets and letter "clau....