Guidelines for online issuance of GST permit and Transit Passes. etc. for facilitating movement of goods
06/2017 Dated:- 7-7-2017 Assam SGST – Circular
GST – States
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 tax
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-services for GST Permits with their existing VAT User Id and Password.
2. All other persons registered under the GST Act including existing service tax 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 pers
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ow any Registered Person to keep in his possession more than 300 or 10 numbers, as case may be, of unutilized GST Permit at any given point of time.
5. Unregistered persons who intend to move any consignment 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 thre
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ssue GST permit to a particular Transporter for Online Vehicle Data Entry, shall have following 3 (three) options for selection of transporter:
i. In case of Registered Transporter : Name & Registration number of the transporter under the 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 “Onl
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but have to get the “Vehicle Data Entry” option included by sending a request to the jurisdictional authority.
11. For carrying consignment of goods from any other State to another State using Assam as a corridor, the Transit Pass in the line of earlier system shall 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 mun
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