Assam Goods and Services Tax (Ninth Amendment) Rules, 2017.
FTX.56/2017/173 Dated:- 1-12-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
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
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urnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period 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 supp
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all furnish the return in FORM GSTR-4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns 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
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