The Assam Goods and Services Tax (Fifth Amendment) Rules, 2018.
FTX.56/2017/Pt-III/105 Dated:- 25-7-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 25th July, 2018
No. FTX.56/2017/Pt-III/105.-In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 the Governor 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 (Fifth Amendment) Rules, 2018.
(2) Save as otherwise provided, in these rules, they shall be deemed to have come into force with effect from 13th day of June, 2018.
Amendment of rule 37.
2. In the principal rules, in rule 37, after the proviso, the following proviso shall be inserted, namely:-
“Provided further that the value of supplies on a
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input tax credit availed on inputs during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both; and
(b) Adjusted Total turnover shall have the same meaning as assigned to it in sub-rule (4).”
Substitution of rule 95.
5. In the principal rules, with effect from 01st July, 2017, in rule 95, in sub-rule (3), for clauses (a), the following shall be substituted, namely:-
“(a) the inward supplies of goods or services or both were received from a registered person against a tax invoice;”;
Amendment of rule 97.
6. In the principal rules, in rule 97, in sub-rule (1), after the proviso, the following proviso shall be inserted, namely:-
“Provided further that an amount equivalent to fifty per cent. of the amount of cess determined under sub-section (5) of section 54 read with section 11 of the Goods and Services Tax (Compensation to States) Act, 2017 (Central Act 15 of 2017), shall be deposited in the Fund.”;
Subst
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ituted under section 57 of the Goods and Services Tax Act, 2017 of the concerned State, where the eligible person does not claim return of the amount or is not identifiable;
(d) imposition of penalty as specified under the Act; and
(e) cancellation of registration under the Act.
Explanation: For the purpose of this sub-rule, the expression, “concerned State” means the State in respect of which the Authority passes an order.”;
Amendment of rule 138.
8. In the principal rules, in rule 138, in sub-rule (14), after clause (n), the following clause shall be inserted, namely:-
“(o) where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply.”;
Substitution of FORM GSTR-4.
9. In the principal rules, in FORM GSTR-4, in the Instructions, for Sl. No. 10, the following shall be substituted, namely:-
“10. For the tax periods July, 2017 to September, 2017, October, 2017 to December, 2017, January, 2018 to March, 2018 and April, 2018 to Jun
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e [clause (ii) of first proviso to section 54(3)]
Sl.No
Details of invoices of inward supplies received
Tax paid on inward supplies
Details of invoices of outward supplies issued
Tax paid on outward supplies
GSTIN of the supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
14
.”
(b) for Statement 5B, the following Statement shall be substituted, namely:-
“Statement 5B
[see rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
GSTIN of the supplier
No.
Date
Taxable Value
Integrated Tax
Central Tax
State Tax/Union territory Tax
Cess
1
2
3
4
5
6
7
8
9
.”
Substitution of FORM GST RFD-01A
12. In the p
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