GST – States – FTX.56/2017/173 – Dated:- 1-12-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 1st December, 2017 No.FTX.56/2017/173:- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 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: – Short title and commencement. 1. (1) These rules may be called the Assam Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall be deemed to have come into force with effect from the 13th day of October. Amendment of rule 3. 2. In the principal rules
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iod of ninety days from the day on which such person commences to pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; Insertion of new rule 46A. 3. In the principal rules, after rule 46, the following new rule shall be inserted, namely: – Invoice- cum-bill of supply. 46A. Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single invoice-cum-bill of supply may be issued for all such supplies. ; Amendment of rule 54. 4. In the principal rules, in rule 54, in sub-rule (2) – (
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as applicable to him for the period of the quarter prior to opting to pay tax under section 10 ; Amendment of rule 117. 6. In the principal rules, with effect from 1st day of July, 2017, in rule 117, in sub-rule (2), in clause (c), in sub-clause (iv), the words and brackets [or entry tax] shall be omitted; Amendment in FORM GST CMP-02. 7. In the principal rules, in FORM GST CMP-02, for the words, figures and brackets See rule 3(2) , the words, figures, brackets and letter See rule 3(3) and 3(3A) shall be substituted; Amendment in FORM GSTR-1. 8. In the principal rules, in FORM GSTR-1, for Table 6, the following shall be substituted, namely :- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/Bill of
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