Seeks to further amend the SGST Rules,2017(Fourth Amendment,2018)
FTX.56/2017/Pt-II/114. Dated:- 31-5-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 31st May, 2018
No.FTX.56/2017/Pt-II/114.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, (Assam Act No. xxvIII of 2017) the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules. namely:-
1. Short title and commencement.
(1) These rules may be called the Assam Goods and Services Tax (Fourth Amendment) Rules, 2018.
(2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from 18thApril, 2018.
2. Amendment in rule 89
In the principal rules, in rule 89, for sub-rule (5). the following shall be substituted, namely: –
"(5). In the
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owers –
(a) to require any applicant to get registered with any authority as the State Government may specify;
(b) to require any applicant to produce before it, or before a duly authorized officer of the State Government, as the case may be, such books, accounts. documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
(c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorized officer of the State Government, as the case may be;
(d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant:
(e) to require any apnlicant, in case of any default, or suppression of material information on his part, to refund in lumpa sum along with accrued interests the sanctioned grant to the Committee, and to be subject to prosecution under the Ac
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n Territory in India or other educational institutions established by an Act of Parliament or declared to be deemed as a University under section 3 of the University Grants Commission Act, 1956 (3 of 1956) and which has consumers studies as part of its curriculum for a minimum period of three years; and
(vi) a complainant as defined under clause (b) of sub-section (l) of section 2 of the Consumer Protection Act. 1986(68 of 1986), who applies for reimbursement of legal expenses incurred by him in a case instituted by him in a consumer dispute redressal agency.
(b) 'application' means an application in the form as specified by the Standing Committee from time to lime;
(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section ( I ) of section 4 of the Consumer Protection Act. 1986 (68 of 1986). for promotion and protection of rights of consumers;
(d) 'Committee' means the Committee constituted under sub-r
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on
ITC reversible Tax/ payable
Tax paid along with application for cancellation of registration (GST
REG-16)
Balance tax payable
(3-4)
Amount paid through debit to electronic cash ledger
Amount paid through debit to electronic credit ledger
Central Tax
State/ Union territory Tax
Integra-ted Tax
Cess
1
2
3
4
5
6
7
8
9
10
Central Tax
2.
State/
Union territory
Tax
3.
Integrated Tax
4.
Cess
10. Interest, late fee payable and paid
Description
Amount payable
Amount Paid
1
2
3
(I) Interest on account of
(a) Integrated Tax
(b) Central Tax
(c) State/Union territory Tax
(d) Cess
(II) Late fee
* Central Tax
(b) State/Union territory tax
Sl. No.
HSN
Description
4. Details of demand
SI. No.
Tax rate
Turnover
Place of supply
Act
Tax/ Cess
Interest
Penalty
Others
2
3
4
5
6
7
8
9
Signature
Name
Designation
V. B. PYARELAL,
Additional Chief Secretary to the Government of Assam,
Finance Department
Notification
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