GST – States – 07/2018-GST – Dated:- 27-3-2018 – GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHATI-6 CIRCULAR No. 07/2018-GST Dated Dispur, the 27th March, 2018. Subject: Reg. No. CT/GST-1S/2017/76.- 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 and for inter-State supply of taxable goods from Assam to outside the State. Subsequently, the provision of rule 138 of the Assam Goods and Services Rules, 2017 was substituted with new rules 138, 138A,
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following conditions: – 1. Generation of GST Inward Permit and GST Outward Permit shall Stop at midnight of 31-03-2018; 2. All allotted and generated GST Inward Permit and GST Outward Permit which remain unutilised shall become invalid w.e.f. 01-04-2018 and shall be cancelled by system; 3. GST Inward Permit and GST Outward Permit generated shall be valid till midnight of 31-03-2018. As new e-way bill for inter-State movement shall come into force from 01-04-2018, registered and unregistered persons are advised to generate e-Way Bill which is operational since 16-01-2017 in the portal www.ewaybill.nic.in on trial basis till midnight of 31-03-2018, in order to avoid inconvenience for the goods in transit during the transitional dates of 31-0
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