GST Inward Permit under GST – Reg.

GST – States – 02/2018 – Dated:- 28-1-2018 – GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHATI-6 CIRCULAR No. 02/2018-GST Dated Dispur, the 28th January, 2018 Subject: GST Inward Permit under GST – Reg. No. CT/GST-15/2017/65.- As per Government Notification No. FTX.56/2017/39 dated 12-07-2017, a new electronic system was introduced on and from 07-07-2017 for issuance of GST Inward Permit and GST Outward Permit under the Assam Goods and Services Act, 2017, for importation and transportation of taxable goods into the State, for inter-State supply of taxable goods from Assam to outside the State and for intra-State supply of taxable goods within Assam. Subsequently, rule 138 of the Assam Goods and

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ates within the State). Provisions of rule 138 of the said rules related to furnishing of information prior to commencement of intra-State movement of goods and generation of e-way bill for such movement of goods will apply on and from, the 1st day of March, 2018. e-way bill can be generated from the Common Goods and Services Tax Electronic Portal www.ewaybillgst.gov.in before commencement of movement of goods. Meanwhile, the existing system of GST Inward Permit and GST Outward Permit for transporting goods from outside into Assam being run from this Commissionerate's website shall continue till midnight of 31-01-2018 with the following conditions: – 1. Generation of GST Inward Permit and GST Outward Permit shall stop at midnight of 31-

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