GST – States – FTX.90/2016/073 – Dated:- 8-8-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 8th August, 2017 No. FTX.90/2016/73.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of 2017), the Governor of Assam, is hereby pleased to make the following rules further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal Rules, namely:- Short title and commencement 1. (1) These rules may be called the Assam Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. Amendment of rule 24 2. In the principal Rules, 2017, with effect from 22nd July, 2017 in rule-24, in sub-rule (4), for the words within a period of thirty days from the appointed day , the words and figures on or before 30th September, 2017 shall be substitute
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f the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: . Amendment of rule 61 5. In the principal Rules, with effect from 1st July, 2017 in rule 61, in sub-rule (5), for the existing provisions the following shall be substituted, namely:- (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return shall
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ited to the electronic credit ledger of the registered person ; Amendment of rule 83 6. In the Rules, with effect from 1st July 2017, in rule 83, in sub-rule (3). in the second proviso, for the word sub-section , the word sub-rule Shall be substituted. Amendment of rule 89 7. In the principal Rules, with effect from 1st July 2017, in rule 89, in sub-rule (4), in clause (E), for the word sub-section , the word clause shall be substituted. Amendment in Form GST TRAN-1 8. In the principal Rules, with effect from 1st July 2017, in Form GST TRAN-1, in Sl. No. 7, in Table (a), for the heading of column (2), the heading HSN as applicable shall be substituted. Amendment in Form GST TRAN-2 9. In the principal Rules, with effect from 1st July 2017, in FORM GST TRAN-2, in Sl. No. 4 and 5, in the Table, for the heading of column (1), the heading HSN as applicable shall substituted. V. B. PYARELAL, Additional Chief Secretary to the Government of Assam, Finance Department. – Notification – Circular
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