GST – States – FTX.56/2011/039 – Dated:- 12-7-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 12th July, 2017 No.FTX.56/2011/39:- Whereas the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of 2017), has come into force from 1st of July, 2017; And whereas section 68 of the Assam Goods and Services Tax Act, 2017 authorises the State Government to prescribe documents required to be carried by a person in-charge of a conveyance as defined in sub-section (34) of section 2 of the said Act; And whereas rule 138 of the Assam Goods and Services Tax Rules, 2017 provides that till such time the e-way bill system is developed and approved by the GST Council, the Government may, by notification
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portation of taxable goods from Assam to other States and for intra-State movement', (c) 'Transit Pass' for movement of taxable goods passing through the State of Assam; And whereas sub-section (3A) of section 75 of the Assam Value Added Tax Act, 2003 (Act No. VIII of 2005) provides for furnishing of relevant information in electronic format online; And whereas, in order to prevent evasion of tax and to facilitate, regulate and monitor the inter-State movement of taxable goods into Assam or outside Assam or taxable goods passing through the State of Assam, it is considered necessary to notify certain documents for furnishing of relevant information online till e-way bill system is fully developed by Goods and Services Tax Networ
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tate of Assam, the person shall furnish relevant information through electronically obtained 'Transit Pass', as annexed herewith in Format 3 and the earlier system of issuance of Online Transit Passes and endorsement thereof in respect of taxable goods coming from other states and meant for other States but passing through the State of Assam, shall continue. All the Formats shall be available on the official website of the Commissioner of State tax i.e. www.tax.assam.gov.in. The Commissioner of State Tax shall, by an order, formulate the appropriate guidelines for obtaining such documents and furnishing of information. This notification shall come into force with effect from the 7th day of July, 2017. V. B. PYARELAL, Additional Chie
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