GST – States – NO.1/2018 – Dated:- 13-6-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX ASSAM KAR BHAWAN CIRCULAR NO.1/2018 [NO.CTS-81/2007/PT/39], DATED 13-6-2018 With implementation of Assam Goods and Services Act, 2017 from 1st July, 2017 Assam Value Added Tax Act, 2003 and Central Sales Tax Act, 1956 [except alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine], Assam Entry Tax Act, 2008, Assam Amusement and Betting Tax Act, 1939, Assam Tax on Luxuries (Hotels, Lodging Houses and Hospitals) Act, 1989 and Assam Health Infrastructure and Services Development Fund Act, 2009 are repealed with effect fro
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o the dealers under Central Sales Tax Act, 1956. Under this act, a dealer claims concessional rate of tax on the strength of statutory forms. The dealer may or may not possess the statutory forms. It is therefore necessary to verify the authenticity of the statutory forms and their correctness in respect of claim of concessions rate of tax. In view of the above, all Assistant Commissioners of Taxes/Superintendent of Taxes are directed to take up audit assessment of all the dealers registered under Central Sales Tax Act having annual inter-state turnover including stock transfer and export of ₹ 10 lakhs or more for central sales tax returns upto 2016-17 and ₹ 2.5 lakhs for the quarter 30-06-2017 excluding the dealers who have bee
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d utilization of statutory forms issued in a particular financial year whether the goods imported on the strength of statutory forms have been utilized for works contract or have been disposed/used otherwise. In view of the above, all Assistant Commissioners/Superintendent of Taxes are directed to take up audit assessment of dealers within their own circle upto 30-06-2017, If (i) the dealer has claimed tax deducted at source of ₹ 4 lakh or more in a financial year upto 2016-17 and ₹ 1 lakh or more in the quarter 30-06-2017; or (ii) the dealer has imported goods worth more than ₹ 10 lakh in a financial year upto 2016-17 and more than ₹ 2.5 lakh in the quarter 30-06-2017 for use in the works contract. It is again reite
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