GST – States – LGL.123/2017/120 – Dated:- 20-10-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH NOTIFICATION The 20th October, 2018 Notification No. LGL.123/2017/120, – The following Act of the Assam Legislative Assembly which received the assent of the Governor on 10th October, 2018 is hereby published for general information. ASSAM ACT NO. XXV OF 2018 (Received the assent of the Governor on 10th October, 2018) THE ASSAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 AN ACT further to amend the Assam Goods and Services Tax Act, 2017. Preamble Whereas it is expedient to amend the Assam Goods and Services Act, 2017 (Assam Act XXVIII of 2017), hereinafter referred to as the principal Act, in the manner hereinafter appearing; It is hereby enacted in the Sixty-ninth Year of the Republic of India as follows: – 1. Short title and commencement (1) This Act may be called the Assam Goods and Services Tax (Amendment) Act, 2018. (2) Save as otherwi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
t;(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and"; (4) clause (18), shall be omitted; (5) in clause (35), for the word, brackets and letter "clause (c)", the word, brackets and letter "clause (b)" shall be substituted; (6) in clause (69), in sub-clause (1), after the word and figures "article 371", the words, figures and letter "and article 371J" shall be inserted; (7) in clause (102), the following new Explanation shall be inserted, namely:- "Explanation.- For the removal of doubts, it is hereby clarified that the expression "services" includes facilitating or arranging transactions in securities;". 3. Amendment of section 7 In the principal Act, in section 7, with effect from the 1st day of July, 2017,- (1) in sub-section (1),- (a) in clause (b), after the words "or furtherance of business;", the word "and&q
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
9 In the principal Act, in section 9, for sub-section (4), the following sub-section shall be substituted, namely:- "(4) The Government may, on the recommendations of the Council, by notification, specify a class of registered persons who shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.". 5. Amendment of section 10 In the principal Act, in section 10,- (1) in sub-section (1),- (a) for the words "in lieu of the tax payable by him, an amount calculated at such rate", the words, brackets and figures "in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate" shall be subs
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
12, in sub-section (2), in clause (a), the words, brackets and figure "sub-section (1) of" shall be omitted. 7. Amendment of section 13 In the principal Act, in section 13, in sub-section (2), the words, brackets and figure "sub-section (2) of" occurring at both the places, shall be omitted. 8. Amendment of section 16 In principal Act, in section 16, in sub-section (2),- (1) in clause (b), for the Explanation, the following Explanation shall be substituted, namely:- "Explanation.- For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services,- (i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise; (ii) where the services are provided by the supplier to any person on the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
B) transportation of passengers; or (C) imparting training on driving such motor vehicles; (aa) vessels and aircraft except when they are used,- (i) for making the following taxable supplies, namely:- (A) further supply of such vessels or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating such vessels; or (D) imparting training on flying such aircraft; (ii) for transportation of goods; (ab) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa): Provided that the input tax credit in respect of such services shall be available,- (i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; (ii) where received by a taxable person engaged,- (I) in the manufacture of such motor vehicles, vessels or aircraft; or (II) in the supply of general insurance services in respec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ilable, where it is obligatory for an employer to provide the same to its employees under any law for the time being in force.". 10. Amendment of section 20 In the principal Act, in section 20, in the Explanation, in clause (c), for the words and figures "under entry 84,", the words, figures and letter "under entries 84 and 92A" shall be substituted. 11. Amendment of section 22 In the principal Act, in section 22,- (1) in sub-section (1),- (a) for the word "ten" the word "twenty" shall be substituted; (b) for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new provisos shall be inserted, namely:- "Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees: Provided further that where such person
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ion mark ":" shall be substituted and thereafter before the Explanation, the following new proviso shall be inserted, namely:- "Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Central Act 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the State"; (2) in sub-section (2), for the proviso, the following new proviso shall be substituted, namely:- "Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.". 14. Amendment of section 29 In the principal Act, in section 29,- (1) in the marginal heading after the word "Cancellation", the words "or suspension" shall be inserted; (2) in sub-section (1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ne or more tax invoices have" shall be substituted; (b) for the words "a credit note", the words "one or more credit notes for supplies made in a financial year" shall be substituted; (2) in sub-section (3),- (a) for the words "Where a tax invoice has", the words "Where one or more tax invoices have" shall be substituted; (b) for the words "a debit note", the words "one or more debit notes for supplies made in a financial year" shall be substituted. 16. Amendment of section 35 In the principal Act, in section 35, in sub-section (5), for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely:- "Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Audito
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
), for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely: – "Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein."; (3) in sub-section (9),- (a) for the words "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed", the words "in such form and manner as may be prescribed" shall be substituted; (b) in the proviso, for the words "the end of the financial year", the words "the end of the financial year to which such details pertain" shall be substituted. 18. Insertion of new section 43
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exceeding twenty per cent, of the input tax credit available, on the basis of details furnished by the suppliers under the said sub-section. (5) The amount of tax specified in the outward supplies for which the details have been furnished by the supplier under sub-section (3) shall be deemed to be the tax payable by him under the provisions of the Act. (6) The supplier and the recipient of a supply shall be jointly and severally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished. (7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recovery of an amount of tax or input tax credit wrongly availed not exceeding one
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
; shall be substituted and thereafter the following new proviso shall be inserted, namely:- "Provided that the input tax credit on account of Stale tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;"; (b) in clause (d), for the punctuation mark ";", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely; – "Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated lax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;". 21. insertion of new sections 49A and 49B In the principal Act, after section 49, the following new sections shall be inserted, namely:- " Utilisation of input tax credit subject to certain conditions 49A Notwithstandi
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
cipal Act, in section 54,- (1) in sub-section (8), in clause (a), for the words "zero-rated supplies", the words "export" and "exports" shall respectively be substituted; (2) in the Explanation, in clause (2),- (a) in sub-clause (c), in item (i), after the words "foreign exchange", the words "or in Indian rupees wherever permitted by the Reserve Bank of India" shall be inserted; (b) for sub-clause (e), the following sub-clause shall be substituted, namely:- "(e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises;". 24. Amendment of section 79 In the principal Act, in section 79, in sub-section (4), for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new Explanation shall be inserted, namel
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
n (1), in clause (b), in sub-clause (ii), for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely:- "Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.". 29. Amendment of Schedule I In the principal Act, in Schedule I, in paragraph 4, for the words "taxable person", the word "person" shall be substituted. 30. Amendment of Schedule II In the principal Act, Schedule II, in the heading, after the word "ACTIVITIES", the words "OR TRANSACTIONS" shall be inserted and shall always be deemed to have been inserted with effect from the 1st day of July, 2017. 31. Amendment of Schedule III In the principal Act, in Schedule III,- (1) after paragraph 6, the following new paragraphs shall be inser
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =