Assam Goods and Services Tax (Fifth Amendment) Rules, 2017.
FTX.90/2016/107 Dated:- 17-8-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION
The 17th August, 2017
FTX.90/2016/107-In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services 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 (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
Amendment of rule 3.
2. In the principal rules. in the rule 3, in sub-rule (4), for the words “sixty days” the words days” shall be substituted.
Amendment of rule 17.
3. In the in principal rules, in rule 1
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
5. In the principal rules, after rule 44, the following new rule shall be inserted, namely: –
“Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.
44A. The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ccounting System in Excise and Service Tax from the date to be notified by the Board.”.
(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”.
Amendment of rule 103.
8. In the principal rules, for rule 103, with effect 1st day of July, 2017, the following rule shall be substituted, namely :-
“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”
Amendment in Form GST REG-01
9. In the principal rules, in
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
of the Authorised Signatory (+91)
PART B
1.
Type of Entity (Choose one)
UN Body __ Embassy____ Other Person __
2.
Country
2A.
Ministry of External Affairs, Government of India‟ Recommendation (if applicable)
Letter No.
Date
3.
Notification details
Notification No.
Date
4.
Address of the entity in State
Building No./Flat No.
Floor No.
Name of the Premises/Building
Road/Street
City/Town/Village
District
Block/Taluka
Latitude
Longitude
State
PIN Code
Contact Information
Email Address
Telephone number
Fax Number
Mobile Number
5.
Details of Authorized Signatory, if applicable
Particulars
First Name
Middle Name
Last name
Name
Photo
Name of Father
Date of Birth
DD/MM/YYYY
Gender
Mobile Number
Email address
Telephone No.
Designation /Status
Director Identification Number (if any)
PAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
Aadhaar Number (Not applicable for entities specified in c
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
etc.
8.
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place: (Signature)
Date:
Name of Authorized Person:
Or
(Signature)
Name of Proper Officer:
Designation:
Jurisdiction:
Place:
Date:
Instructions for submission of application for registration for UN Bodies/Embassies/others notified by the Government.
* Every person required to obtain a unique identity number shall submit the application electronically.
* Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
* The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
* The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =