The Assam Goods and Service Tax (Amendment) Rules, 2018.

The Assam Goods and Service Tax (Amendment) Rules, 2018.
FTX.56/2017/Pt-I/094 Dated:- 21-2-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
=============
Document 1
পঞ্জীভুক্ত নম্বৰ – ৭৬৮ /৯৭
অসম
सत्यमेव जयते
Registered No.-768/97
ৰাজপত্ৰ
THE ASSAM GAZETTE
অসাধাৰণ
EXTRAORDINARY
প্রাপ্ত কর্তৃত্বৰ দ্বাৰা প্ৰকাশিত
PUBLISHED BY THE AUTHORITY
নং 78 দিশপুৰ, শুক্রবাৰ, 23 ফেব্ৰুৱাৰী, 2018, 4 ফাগুন, 1939 (শক

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rule 7, in
the Table,
(a) in Sl. No. 1, in column number(3), for the words “one per
cent.”, the words “half per cent. of the turnover in the State or
Union territory” shall be substituted;
(b) in Sl. No. 2, in column number(3), for the words “two and a
half per cent.”, the words “two and a half per cent. of the
turnover in the State or Union territory” shall be substituted;
Assam
Act No.
XXVIII of
2017
498
Amendment
of rule 20.
Amendment
of rule 24.
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
4.
5.
Insertion of 6.
new rule
31A.
(c) in Sl. No. 3, in column number(3), for the words “half per
cent.”, the words “half per cent. of the turnover of taxable
supplies of goods in the State or Union territory” shall be
substituted;
In the principal rules, in rule 20, the proviso shall be omitted;
In the principal rules, in rule 24, in sub-rule (4), for the figures, letters
and word “31st December, 2017”, the figures, letters and word
“31st March, 2018”

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ther than the organizing
State;
(b) “lottery authorised
by
State
Governments” means a lottery which
is authorised to be sold in State(s)
other than the organising State also;
and
(c) “Organising State” has the same
meaning as assigned to it in clause (f)
of sub-rule (1) of rule 2 of the
Lotteries (Regulation) Rules, 2010.
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
Amendment
7.
of rule 43.
Amend-
ment of
rule 54.
(3) The value of supply of actionable claim in the
form of chance to win in betting, gambling or
horse racing in a race club shall be 100% of the
face value of the bet or the amount paid into the
totalisator.”;
499
In the principal rules, in rule 43, after sub-rule (2), for the Explanation,
the following Explanation shall be substituted, namely:-
“Explanation:-For the purposes of rule 42 and this rule, it is hereby
clarified that the aggregate value of exempt supplies shall exclude:-
(a) the value of supply of services specified in the not

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nd State
code as an Input Service Distributor, may issue an
invoice or, as the case may be, a credit or debit note
to transfer the credit of common input services to the
Input Service Distributor, which shall contain the
following details:-
(i) name, address and Goods and Services Tax
Identification Number of the registered person
having the same PAN and same State code as
the Input Service Distributor;
(ii) a consecutive serial number not exceeding
sixteen characters, in one or multiple series,
containing alphabets or numerals or special
characters hyphen or dash and slash
symbolisedas, “-” and “/” respectively, and any
500
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
Insertion of 9.
new rule
55A.
Amendment
of rule 89.
(iii)
(iv)
€
combination thereof, unique for a financial
year;
date of its issue;
Goods and Services Tax Identification Number
of supplier of common service and original
invoice number whose credit is sought to be
transferred

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hall be
substituted, namely:-
“(4A) In the case of supplies received on which the supplier has availed
the benefit of the No. 48 (FTX.56/2017/Pt-III/19 dated the 1st
December, 2017) published in the Assam Gazette, Extraordinary,
vide No. 694 dated the 1st December, 2017, refund of input tax
credit, availed in respect of other inputs or input services used in
making zero-rated supply of goods or services or both, shall be
granted.
(4B) In the case of supplies received on which the supplier has availed
the benefit of notification No. 40 (FTX.56/2017/Pt-III/28 dated
the 1st December, 2017) published in the Assam Gazette,
Extraordinary, vide No.712 dated the 1st December, 2017 or
notification No. 41/2017-Integrated Tax (Rate) dated the 23rd
October, 2017 published in the Gazetteof India, Extraordinary,
Amendment
of rule 96.
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
501
Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E) or
notification No. 78/2017-C

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substituted;
(c) in sub-rule (3), for the words “the system designated by the Customs
shall process the claim for refund”, the words “the system designated
by the Customs or the proper officer of Customs, as the case may be,
shall process the claim of refund in respect of export of goods” shall
be substituted;
(d) for sub-rule (9), the following sub-rules shall be substituted, namely:-
“(9) The application for refund of integrated tax paid on the services
exported out of India shall be filed in FORM GST RFD-01
and shall be dealt with in accordance with the provisions of
rule 89”.
(e) after sub-rule (9), the following new sub-rules shall be inserted,
namely:-
“(10) The persons claiming refund of integrated tax paid on exports
of goods or services should not have received supplies on
which the supplier has availed the benefit of the Notification
No. FTX.56/2017/Pt-III/19 dated the 1st December, 2017
published in the Assam Gazette, Extraordinary,vide No. 694
dated the 1

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38,
the following shall be substituted, namely:-
“Information 138. (1) Every registered person who causes movement
of goods of consignment value exceeding fifty
thousand rupees-
to be
furnished
prior to
commencement
of
movement of
goods and
generation of
e-way bill.
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered
person, shall, before commencement of such
movement, furnish information relating to
the said goods as specified in Part A of
FORM GST EWB-01, electronically, on
the common portal along with such other
information as may be required at the
common portal and a unique number will
be generated on the said portal:
Provided that where goods are sent
by a principal located in one State to a job
worker located in any other State, the e-
way bill shall be generated by the principal
irrespective of the value of the
consignment:
Provided further that where
handicraft goods are transpor

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charged, if any, in the document.
(2) Where the goods are transported by the registered
person as a consignor or the recipient of supply as
the consignee, whether in his own conveyance or a
hired one or by railways or by air or by vessel, the
said person or the recipient may generate the e-
way bill in FORM GST EWB-01 electronically
on the common portal after furnishing information
in Part B of FORM GST EWB-01:
Provided that where the goods are
transported by railways or by air or vessel, the e-
way bill shall be generated by the registered
person, being the supplier or the recipient, who
shall furnish, on the common portal, the-
(a) information in Part B of FORM GST EWB-
01; and
(b) the serial number and date of the Railway
Receipt or the Air Consignment Note or Bill
of Lading, as the case may be.
(3) Where the e-way bill is not generated under sub-
rule (2) and the goods are handed over to a
transporter for transportation by road, the
503
504
THE ASSAM GAZET

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o the place
of business of the transporter for further
transportation, the supplier or the recipient, or as
the case maybe, the transporter may not furnish the
details of conveyance in Part B of FORM GST
EWB-01.
Explanation 1.- For the purposes of this sub-rule,
where the goods are supplied by an unregistered
supplier to a recipient who is registered, the
movement shall be said to be caused by such
recipient if the recipient is known at the time of
commencement of the movement of goods.
Explanation 2. The e-way bill shall not be valid
for movement of goods by road unless the
information in Part-B of FORM GST EWB-01
has been furnished except in the case of
movements covered under the third proviso to sub-
rule (3) and the proviso to sub-rule (5).
(4) Upon generation of the e-way bill on the common
portal, a unique e-way bill number (EBN) shall be
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
made available to the supplier, the recipient and
the transporter on

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nveyance have been updated by the transporter
in Part B of FORM GST EWB-01, the consignor
or recipient, as the case maybe, who has furnished
the information in Part-A of FORM GST EWB-
01 shall not be allowed to assign the e-way bill
number to another transporter.
(6) After e-way bill has been generated in accordance
with the provisions of sub-rule (1), where multiple
consignments are intended to be transported in one
conveyance, the transporter may indicate the serial
number of e-way bills generated in respect of each
such consignment electronically on the common
portal and a consolidated e-way bill in FORM
GST EWB-02maybe generated by him on the said
common portal prior to the movement of goods.
505
506
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
(7) Where the consignor or the consignee has not
generated FORM GST EWB-01 in accordance
with the provisions of sub-rule (1) and the value of
goods carried in the conveyance is more than fifty
thousand rupees, th

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tails furnished in the e-
way bill, the e-way bill may be cancelled
electronically on the common portalwithin 24
hours of generation of the e-way bill:
Provided that an e-way bill cannot be
cancelled if it has been verified in transit in
accordance with the provisions of rule 138B:
Provided further the unique number
generated under sub-rule (1) shall be valid for 72
hours for updation of Part B of FORM GST
EWB-01.
(10) An e-way bill or a consolidated e-way bill
generated under this rule shall be valid for the
period as mentioned in column (3) of the Table
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
below from the relevant date, for the distance,
within the country, the goods have to be
transported, as mentioned in column (2) of the said
Table:-
507
Table
SI.
Distance
Validity
No.
period
(1)
(2)
(3)
1.
Upto 100 km.
One day
2.
For every 100 km. One
or part thereof additional
thereafter
day:
Provided that the Commissioner may, by
notification,

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been
furnished by the supplier or the transporter,
508
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
on the common portal, and the supplier or the
recipient, as the case maybe, shall communicate
his acceptance or rejection of the consignment
covered by the e-way bill.
(12) Where the person to whom the information
specified in sub-rule (11) has been made available
does not communicate his acceptance or rejection
within seventy two hours of the details being made
available to him on the common portal, it shall be
deemed that he has accepted the said details.
(13) The e-way bill generated under this rule or under
rule 138 of the Goods and Services Tax Rules of
any State shall be valid in every State and Union
territory.
(14) Notwithstanding anything contained in this rule,
no e-way bill is required to be generated—
(a) where the goods being transported are specified
in Annexure;
(b) where the goods are being transported by a non-
motorised conveyance;

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here the goods being transported are treated
as no supply under Schedule III of the Act.
Explanation. The facility of generation and
cancellation of e-way bill may also be made
available through SMS.
Sl.
No.
ANNEXURE
[(See rule 138 (14)]
Description of Goods
509
(1)
(2)
1.
Liquefied petroleum gas for
supply to household and non
domestic exempted category
(NDEC) customers
2. Kerosene oil sold under PDS
3. Postal baggage transported by
Department of Posts
4. Natural or cultured pearls and
precious or semi-precious stones;
precious metals and metals clad
with precious metal (Chapter 71)
5. Jewellery,
goldsmiths' and
silversmiths' wares and other
articles (Chapter 71)
6. Currency
7.
Used personal and household effects
8.
Coral, unworked (0508) and worked coral
(9601)”;
13. In the principal rules, with effect from 1st February, 2018, in rule 138A,
in sub-rule (5), for the words “Notwithstanding anything contained”, the
words “Notwithstanding anything con

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ITC)
(Amount in Rs.)
Sl.
No.
Invoice details
Goods/
Services
(G/S)
Shipping bill/ Bill of
export
EGM
BRC/
Details
FIRC
No.
Date
Value
Port code No. Date
Ref Date No. Date
No.
1
2
3
4
5
6
7
8
9 10 11 12
▬▬
(b) after Statement 3A, the following new Statement shall be inserted,
namely:-
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of
tax)
511
(Amount in Rs.)
Shipping Integrated Tax Cess Integrated Integrated
tax and
tax and
Net
Integrated
GSTIN
of
Invoice details
bill/ Bill
recipient
of export/
Endorsed
cess
involved
cess
involved
tax and
cess
invoice
by SEZ
in debit
note, if
in credit
(8+9+10-
note, if
11)
any
any
No. Date Value No. Date Taxable Amt.
Value
1 2 3 4 5 6 7 8 9 10 11 12
Substitution 16.
of FORM
GST EWB-
01
In the principal Rules, with effect from 1st Febru

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or Airway Bill Number or Bill of Lading Number.
4. Place of Delivery shall indicate the PIN Code of place of delivery.
5. Reason for Transportation shall be chosen from one of the following:-
Code
1
Description
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
10
Others
Substitution
of FORM
GST EWB-
17.
70
02
In the principal Rules, with effect from the 1st February, 2018, for
FORM GST EWB-02, the following form shall be substituted, namely:-
THE ASSAM GAZETTE, EXTRAORDINARY, FEBRUARY 23, 2018
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Consolidated E-Way Bill No. :
Consolidated E-Way Bill Date:
Generator
Vehicle Number
Number of E-Way Bills
:
E-Way Bill Number
513
in FORM
Amendment 18. In the principal Rules, with effect from 1st February, 2018, in FORM
GST EWB-03, for the letters “UT”, at both places where they occur, the
words “Union terri

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