Assam Goods and Services Tax (Seventh Amendment) Rules, 2017.
FTX.56/2017/140 Dated:- 17-10-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 17th October, 2017
No.FTX.56/2017/140.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, (Assam Act XXVIII of 2017) the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, (Assam Act XXVIII of 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 (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force With effect from the 15th day of September, 2017.
Amendment of rule 3.
2. In the principal rules, in rule 3,-
(i) after sub-rule (3), the following new sub-rule shall be inserted, namel
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the principal rules, after rule 120, the following new sub-rule shall be inserted, namely:-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”
Insertion of new clause in rule 127.
4. In the principal rules, in rule 127, in clause (iii), in sub-clause (d), for the punctuation mark “.” appearing at the end, the punctuation mark “;” shall be substituted and thereafter the following clause shall be inserted, namely:-
“(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.”;
Insertion of new provision in rule 138.
5. In the principal rules, in rule 138, in sub-rule (1) for th
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from the 1st day of July, 2017, in “FORM GSTR-4”, in Serial No.8, in entry 8B (2), for the words “Intra-State Supplies”, the words “Inter-State Supplies” Shall be substituted;
Amendment of GST TRAN-1
7. In the principal rules, with effect from the 1st day of July, 2017, in “FORM GST TRAN-1”,
(i) in Serial No. 5(a), in the heading, after the words, figures and brackets “Section 140(1)”, the words, figures, brackets and letter “, Section 140 (4) (a) and Section 140(9)” shall be inserted;
(ii) in Serial No. 7(a), in the table, in Serial No. 7A, in the heading, after the word “invoices”, the words, brackets and letters “(including Credit Transfer Document (CTD))” shall be inserted;
(iii) after the words “Designation/Status”, the following shall be inserted, namely:-
“Instructions:
1. Central Tax credit in terms of sub-section (9) of section 140 of the Central Goods and Services Act, 2017 shall be availed in column 6 of table 5 (a).
2. Registered persons availing credit through
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