GST – States – 06/2017 – Dated:- 7-7-2017 – OFFICE OF THE COMMISSIONER OF BHAWAN No. CT/COMP-49/2013/23 (Circular No. 06/2017) Dated Dispur, the 7th July, 2017 Sub : Guidelines for online issuance of GST permit and Transit Passes. etc. for facilitating movement of goods Whereas in pursuance of provision of section 68 of the Assam Goods and Services Tax Act, 2017 read with the provision of rule 138 of the Assam Goods and Services Tax Rules, 2017, the Government of Assam has approved the following electronically obtained documents required to be carried by a person in-charge of a conveyance: (a) GST Inward Permit : for importation and transportation of taxable goods into the State of Assam; (b) GST Outward Permit : for inter-State supply of taxable goods from Assam to other State; (c) GST Permit for intra-State supply : for intra-State supply of taxable goods within Assam,; (d) Transit Passes : for transportation of taxable goods through the State of Assam. And whereas the Commissionera
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x assessees who have migrated to GST and who do not have User ID and Password issued under the existing law for availing the e-services shall first create dealer s online profile on www.tax.assam.gov.in to obtain user ID and password for online services from the jurisdictional Unit office of State Government. 3. Such registered person shall create online profile, following the steps mentioned below: (i) Log in http://www.tax.assam.gov.in (ii) Select e- Services (iii) Select GST Permit (iv) Select New User (v) Select Registered Profile Creation (vi) Enter GSTIN (vii) Fill the necessary information as per specified format (viii) On submission of information, password will be mailed to the registered e- mail id of the dealer. Dealer needs to login and change the password by logging onto the site. 4. The registered persons having the User Id and password shall: i) log in http://www.tax.assam.gov.in ii) Select e- Services iii) Select GST permit iv) Log in by using User id and Password v) Se
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gnment of goods for personal use/consumption shall create online profile following the steps mentioned below: (i) Log in http://www.tax.assam.gov.in (ii) Select e- Services (iii) Select GST Permit (iv) Select New User (v) Select Unregistered Profile Creation (vii) Fill the necessary information as per specified format (vii) On filling of the required information, OTP will be sent to his given mobile no. (viii) After OTP verification, password shall be sent to his given e-mail address. 6. The un-registered persons having the User Id and password shall: i) Log in http://www.tax.assam.gov.in ii) Select e- Services iii) Select link GST permit iv) Log in by using User id and Password v) Select Online GST Permit Request option vi) A Format will be displayed with three radio buttons: Inward Outward Intra State vii) Select the required option to the above and save viii) Unregistered person shall make requisition by filling some mandatory fields such as description of goods and its quantity by
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Assam VAT Act, 2003, ii. In case of Unregistered Transporter : user ID obtained from such unregistered transporter and will select the transporter name from the dropdown list, and iii. In case of self transportation: The dealer must possess vehicle data entry option from the system. 8. In case Registered persons intend to transport goods though Unregistered Transporter : a) The concerned Unregistered Transporter has to apply for user ID and password for Online Vehicle Data Entry , which can be obtained online. After generation of user ID and password for 'Online Vehicle Data Entry , the concerned Unregistered Transporter has to pass on the user ID and the name of the Transporter to the concerned Registered persons for generation of the Online GST Permit . b) The concerned Registered person will select the Unregistered Transporter option and will select the Transporter name/user ID from the dropdown list for generation of online GST Permit. 9. In case of both Registered and Unregis
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be used as supporting documents with some changes in the format and requirement of forms of importing state shall not be required but valid GSTIN of both consignor and consignee is to be provided along with valid invoices. GST Transit Pass is to be obtained from Entry point Office by registered transporter having registered number under VAT or having GSTIN. Transit Passes issued by the Entry point office need to be endorsed at Exit point office and need to be surrendered the endorsed Transit Passes at Entry point office within 30 days of its issue. 12. In case of intra-state movement, 'GST Permit for intra-State supply' is not mandatory for consignment of taxable goods i) which are transported within the same municipal area with a valid document, OR ii) If the invoice value is less than ₹ 50, 000/-. Invoice covering the transaction is sufficient document for conveyance of such consignments. However, if a transporter carries multiple consignments whose composite value is
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