The Assam Goods and Services Tax (Second Amendment)Rules, 2017.
FTX.56/2017/037 Dated:- 29-6-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 29th June, 2017
No. FTX.56/2017/37.- In exercise of the powers conferred by section 164 of the Assam Goods and service Tax Act, 2017, the Governor of Assam is hereby pleased to make the following rules further to amend the Assam Goods and Service 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 (Second Amendment) Rules, 2017.
(2) They shall come into force on the 1st da
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tuted, namely:-
“(b) issues invoice or bill without supply of goods or services in violation of the provisions of the Act, or the rules made thereunder; or
(c) violates the provisions of section 171 of the Act or the rules made thereunder,”.
Amendment of rule 22
6. In the principal rules, in rule 22, in sub-rule (3), words, brackets and figure “sub-rule (1) of' shall be omitted.
Amendment of rule 24
7. In the principal rules, in rule 24, –
(i) sub-rule (1), the second proviso shall be omitted;
(ii) after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(3A) Where a certificate of registration has not been made available to the applicant on the common portal within a period of fifteen days from the date of the furn
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cation as notified by the Board in this behalf.” Shall be substituted.
Amendment in Form GST CMP-04
9. In the principal rules, in Form GST CMP-04, in the table, for serial number 5 and the entries related thereto, the following shall be substituted, namely:-
“5 Category of Registered Person
(i) Manufacturers, other than manufacturers of such goods as may be notified by the Government
(ii) Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II
(iii) Any other supplier eligible for composition levy.”.
Amendment in Form GST CMP-07
10. In the principal rules, in Form GST CMP-07, for the brackets, words and figures “[See rule 6(6)]”, the brackets, words and figures “[See rule 6(5)] shall be substituted.
Amendm
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