Scheme of reimbursement of tax paid under the Assam GST Act,2017 by an eligible unit located in the state of Assam.
FTX.113/2017/072 Dated:- 19-1-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
=============
Document 1
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Registered No.-768/97
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THE ASSAM GAZETTE
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EXTRAORDINARY
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PUBLISHED BY THE AUTHORITY
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r the erstwhile Assam Industries (Tax
Exemption) Scheme, 2009, framed pursuant to Industrial and Investment Policy of Assam,
2008, an eligible manufacturing unit is entitled to partial tax exemption for 7 years from the
date of commencement of commercial production subject to monetary ceiling linked to certain
percentage of capital investment and such unit is entitled to retain 99% of the tax amount by
way of subsidy or remission and is required to deposit only 1% of the tax amount into
Government exchequer:
116
THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
AND WHEREAS under the erstwhile Assam Industries (Tax
Exemption) Scheme, 2015, framed pursuant to Industrial and Investment Policy of Assam,
2014, an eligible manufacturing unit is entitled to tax exemption for 15 years from the date of
commencement of commercial production subject to monetary ceiling linked to certain
percentage of capital investment and such unit is entitled to tax remission in a tapered manner
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(CST) collected by the exporting State has been replaced by Integrated GST levied and
collected by the Central Government with input tax credit facilities:
AND WHEREAS the existing system of tax exemption is not compatible
to GST regime and hence the GST Council, constituted under Article 279A of the Constitution
of India, in its meeting held on 30th September, 2016 decided that all entities exempted from
payment of indirect tax under any existing tax incentive scheme shall have to pay tax in the
GST regime and in case the Central or State Government decides to continue any existing
exemption/incentive /deferral scheme, then it shall be administered by way of reimbursement
mechanism through the budgetary route/support to such units;
AND WHEREAS the State Government vide Notification No.
FTX.90/2016/71 and Notification No. FTX.90/2016/70 both dated 29th June, 2017 notified
that the Assam Industries (Tax Exemption) Scheme, 2009 and the Assam Industries (Tax
Exemption) Scheme
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2018
117
under the Industrial and Investment Policy of Assam, 2008 or under the Industrial and
Investment Policy of Assam, 2014 and covered by earlier schemes or special notifications, to
the extent of un-availed monetary incentives and for residual or un-expired time limit for which
each of the units is eligible, and (b) to the eligible new units or expansion units which
commences their commercial production/operation during the period commencing from 1st
July, 2017 to 31st December, 2022 in terms of the eligibility criteria of Industrial and
Investment Policy of Assam, 2014, the Governor of Assam is hereby pleased to notify the
Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017, hereinafter referred
to as the 'Reimbursement Scheme', for granting reimbursement of tax to eligible units, in the
manner hereinafter appearing, namely:-
1. Short title and commencement. –
(1) This Scheme may be called the Assam Industries (Tax Reimbursement for Eligible
Units
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nvestment Policy of Assam, 2014.
Explanation. “substantial expansion” means increase in value of initial fixed
capital investment of a new or existing unit by at least 10% as well as increase in
employment by at least 10% and at least 25% increase in production compared
to average annual production of previous 3 years. Prior to going for substantial
expansion, the unit should be operating at least at an average of 75% of its
installed total capacity during the period of 3 previous years:
(iii) 'new unit' which commences its commercial production/operation during the
period commencing from 1st July, 2017 to 31st December, 2022 in terms of the
eligibility criteria of Industrial and Investment Policy of Assam, 2014 and it
includes hotels/ resorts above 2 star category and river cruise.
(b) 'residual period' means the period remaining for availment of tax reimbursement on
the date of commencement of the Assam Goods and Services Tax Act, 2017 out of
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THE ASSAM GAZETTE, EXTR
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Industrial
and Investment Policy of Assam, 2008 or the notifications issued by the Finance
(Taxation) Department granting customized tax incentives under the said Policy of
2008; and
(b) The Assam Industries (Tax Exemption) Scheme, 2015, framed pursuant to Industrial
and Investment Policy of Assam, 2014 or the notifications issued by the Finance
(Taxation) Department granting customized tax incentives under the said Policy of
2014.
(2) This Reimbursement Scheme shall further be applicable to the new units or expansion
units which commence their commercial production/operation during the period from the
1st day of July, 2017 to 31st December, 2022 in terms of the eligibility criteria of
Industrial and Investment Policy of Assam, 2014.
(3) The Reimbursement Scheme shall be limited to the tax which accrues in cash to the State
Government under Assam Goods and Service Act, 2017.
4. Determination of the amount reimbursable. (1) Subject to other provisions, the amount
reimburs
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ted tax (IGST) available
THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
119
until the amount of such tax reimbursement exceeds the un-availed quantum of
monetary ceiling or till the expiry of residual period of eligibility, whichever is earlier:
Provided that if an existing eligible unit including a Mega unit to which the
customized tax incentives have been granted, is unable to utilize or avail of the full
amount of monetary ceiling within the specified period of exemption, it may make an
application to the Finance (Taxation) Department for extension of period of eligibility.
Upon examination of such an application, if the Finance (Taxation) Department is
satisfied that the unit could not achieve the full quantum of monetary ceiling due to
some genuine reasons and in order to sustain the industrial unit, it is necessary to
extend such time limit, it may, by an order, extend such time limit by a further period
not exceeding five years.
(ii) For existing unit eligible
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ntum of monetary ceiling or till the expiry of residual period of eligibility,
whichever is earlier, irrespective of condition of capacity utilization:
Provided that if an existing eligible unit including a Mega Unit to which the
customized tax incentives have been granted, is unable to utilize or avail of the full
amount of monetary ceiling within the specified period of exemption, it may make an
application to the Finance (Taxation) Department for extension of period of eligibility.
Upon examination of such an application, if the Finance (Taxation) Department is
satisfied that the unit could not or is not in a position to attain the full quantum of
monetary ceiling due to some genuine reasons and in order to sustain the industrial
unit, it is necessary to extend such time limit, it may, by an order, extend such time
limit by a further period not exceeding five years.
(iii) For eligible new units and expansion units which commence their commercial
production/operation duri
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ecial
parks
For units set up in For units set
Plastic Park, up in areas
Bamboo Park, other than
For units set
up in Plastic
Park, Bamboo
specified in
next Food Park, Tea
special parks
Park, Food
Category column.
Park and other
specified in
Park, Tea
Parks developed next column.
Park and other
by or
in-
Parks
collaboration with
State/Central
Government
developed by
or
in-
collaboration
with
State/Central
Government.
Micro
Small
15 (fifteen) years
subject to maximum
of 200% of fixed
capital investment.
15 (fifteen) years
subject to maximum
of 150% of fixed
capital investment.
15 (fifteen) years 15 (fifteen) 15 (fifteen)
subject
maximum
250% of
capital
investment.
to years subject years subject
of
to maximum to maximum
fixed of 150% of of 200% of
to
15 (fifteen) years
subject
maximum of
180% of fixed
capital
investment.
15 (fifteen) years
subject
maximum
Medium
and
Large
15 (fifteen) years
subject to maximum
of 150% of fixe
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ise, being covered by
definition of new unit, shall be eligible for tax reimbursement as per time limit and
monetary ceiling as are applicable to a new unit.
(c) If an eligible new unit or a expansion unit or a Mega unit to which the customized
tax incentives have been granted, is unable to utilize or avail of the full amount of
monetary ceiling within the specified period of exemption, it may make an
application to the Finance (Taxation) Department for extension of period of
eligibility. Upon examination of such an application, if the Finance (Taxation)
Department is satisfied that the unit could not or is not in a position to attain the
full quantum of monetary ceiling due to some genuine reasons and in order to
sustain the industrial unit, it is necessary to extend such time limit, it may, by an
order, extend such time limit by a further period not exceeding five years.
(d) In case of eligible new units or expansion units, the extent of reimbursable amount
of the State
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GST) and Integrated tax (IGST), subject to the quantum of monetary
ceiling and the time limit for tax reimbursement, as laid down in the special
notification:
Provided that the quantum of monetary ceiling that may be allowed to a Mega
unit, shall not exceed 200% of fixed capital investment.
(f) If an existing unit makes an additional investment of not less than ten crore rupees
for generation of power through green technology i.e. renewable sources of energy
like solar plant which results in substantial reduction of use of fossil fuels and such
renewable source of energy results in replacement of conventional source of
energy by at least 40% of regular consumption, such unit may make an application
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THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
to the Finance (Taxation) Department for consideration of the investment for tax
reimbursement. The Finance (Taxation) Department, after such examination and
enquiry as may be deemed necessary, if it is satisfied that such
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nt in land shall mean the cost of land (used only for
factory building) derived from the registration value of land or the actual cost of
the land, whichever is lower. While the proportionate stamp duty and registration
fees shall form the part of the cost of land, the cost of development of land shall
not form the part of the cost of land.
Explanation 2.- In case of hotels/resorts above 2 Star category, the investment in
land shall mean the cost of land (used only for hotel/resort building excluding
vacant land) derived from the registration value of land or the actual cost of the
land, whichever is lower. While the proportionate stamp duty and registration fees
shall form the part of the cost of land, the cost of development of land shall not
form the part of the cost of land.
Further, the expression 'plant and machinery', for the purpose of hotels/resorts
above 2 Star category and river cruise, shall mean such plant and machinery as
notified vide Government Notification
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ANUARY 19, 2018
123
conditions, scale of tax exemption and prohibitions and restrictions under the relevant
Industrial Policy and under the earlier schemes issued by Finance (Taxation) Department as
they existed immediately before 1 July, 2017 would continue to be applicable to the
Reimbursement Scheme except to the extent expressly been modified by this Scheme.
(2) The benefit of this Reimbursement Scheme shall not be available to a unit which undertakes
modernization or diversification and commences its commercial production during the period
from 1st July, 2017 to 31st December, 2022.
(3) Notwithstanding anything contained in this Scheme, units engaged in manufacture of
following categories of goods shall not be eligible for tax reimbursement under it:-
(i)
(ii)
(iii)
(iv)
(v)
(vi)
All goods falling under Chapter 24 of the First Schedule to the Central Excise
Tariff Act, 1985 (5 of 1986) which pertains to tobacco and manufactured tobacco
substitutes,
Pan Masala a
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al,
(xiii)
Conversion of plain rod to tor rod,
(xiv) Refining and packaging of mustard oil,
(xv) Refining of engine oil,
(xvi) Purification and/or packaging of drinking water,
(xvii) Production of cooked food, sweet meats and namkins, if the investment in plant
and machinery in a unit is less than rupees five crores, and
(xviii) Conversion of coal to coke:
Provided that the Finance (Taxation) Department, may, by an Order to be published in the
Official Gazette, modify the above list.
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THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
6. Separate GST registration for availing reimbursement. An eligible unit entitled to
reimbursement under this Scheme shall be considered as a different business vertical and shall
take separate registration under the Assam Goods and Services Tax Act, 2017 to ensure
maintaining of proper records of the total amount of tax incentive originally available to an
existing eligible unit under earlier scheme, amount of incentive already avail
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shall be deemed to be an integral part of the invoice number for the purpose of
uploading the same on GSTN common portal.
8. Blocked input tax credit on inter-State supplies. – A registered supplier other than a unit
availing tax reimbursement under this Scheme, who supplies goods in the course of inter-State
trade or commerce taxable under the Integrated Goods and Services Tax Act, 2017 (Act No.13
of 2017), shall not be entitled to avail the input tax credit on inward supply of goods for
utilising the same for payment of IGST if the goods so supplied by him are manufactured by a
unit eligible under the Reimbursement Scheme and the proportionate amount of input tax
credit, if any, would lapse. Such registered supplier supplying goods manufactured by an
eligible unit shall maintain legible records of intra-State supplies and inter-State supplies of
such goods.
9. Eligible unit – furnishing of one time information.- (1) The existing eligible unit holding
the Eligibility Cert
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t or expansion unit shall make an
application in the format annexed at Annexure-3 and Annexure 4 respectively under the
Reimbursement Scheme for issuance of Eligibility Certificate to the specified authority, within
one year of the commencement of commercial production:
Provided that on application by an eligible unit including an existing unit, the Finance
(Taxation) Department may condone the delay in filing such application on sufficient grounds.
(2) In case of Micro and Small units, the application for Eligibility Certificate shall be made to
the concerned District Industries and Commerce Centre (DICC). In case of Medium and Large
scale units, the application for eligibility certificate shall be made to the Assam Industrial
Development Corporation Ltd. (AIDC).
(3) The Eligibility Certificate shall be granted to the eligible new unit or expansion unit in the
format annexed at Annexure-5 and Annexure 6 respectively, by the competent authority.
(4) The application for the
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t in the
application form for Eligibility Certificate and Certificate of Entitlement, verification and
examination of such application Form and conducting inquiry by the authorities of Industry
Department and Tax Department, the procedure laid down in the Assam Industries (Tax
Exemption) Scheme, 2015, notwithstanding the repeal of such scheme, shall apply mutatis-
mutandis.
11. Application for tax reimbursement. (1) The eligible unit holding a Certificate of
Entitlement shall file an application in the format annexed at Annexure-9 for reimbursement of
the State tax (SGST) paid in cash, other than the amount of tax paid by utilization of input tax
credit, to the jurisdictional Assistant Commissioner of State tax or the Superintendent of State
tax, as the case may be. The due date for filing such application shall be thirty days of the due
date of payment of tax under the Assam Goods and Services Act, 2017 if such tax is paid
within the due date or thirty days of the payment
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r online furnishing of the
application for reimbursement of the State tax through a portal as may be specified in such
order.
(3) The application for tax reimbursement shall be made by the eligible unit only after the
payment of State tax (SGST) has been made for the month to which the claim relates, in cash
after utilization of input tax credit, if any and after filing the relevant return.
(4) A unit which has not been issued the Eligibility Certificate and the Certificate of
Entitlement, shall not be eligible to apply for tax reimbursement under this Scheme till issuance
of such Certificates:
Provided that an eligible unit, which has not been granted Eligibility Certificate and the
Certificate of Entitlement within a period of 12 (twelve) months of making application for
issuance of such Certificate, may thereafter make an application to the Commissioner of State
tax for allowing it to claim reimbursement of State tax (SGST) provisionally subject to
payment of SGST and f
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rant of provisional
reimbursement, after following the procedure laid down for tax reimbursement in para 12.
12. Manner of reimbursement. – (1) The jurisdictional Assistant Commissioner of State tax
or the Superintendent of State tax, as the case may be, shall scrutinize the entitlement to the
claim of tax reimbursement and shall verify such claim with reference to return submitted by
the unit, electronic cash ledger and challans of payment of State tax on GSTN common portal,
monetary ceiling and whether the bank account details given in the application for tax
reimbursement match with the bank details furnished by the unit on the GST portal. On being
satisfied in all respect, the jurisdictional Assistant Commissioner of State tax or the
Superintendent of State tax, as the case may be, shall, within 7 (seven) days of the receipt of
THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
127
the application for reimbursement of tax, send the records of the case along with his
re
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The Deputy Commissioner of State tax shall examine thoroughly the reimbursement
proposal and on being satisfied, forward the same to the Commissioner of State tax with his
specific recommendations within 7 (seven) days of the receipt of the tax reimbursement
proposal by him.
(3) (a) Where the amount of tax to be reimbursed to an eligible unit does not exceed fifty lakh
rupees for the month, all such tax reimbursement proposals received from the Zonal Deputy
Commissioner of State tax by the Office of the Commissioner of State tax during a period shall
be placed before a Tax Reimbursement Committee consisting of the Commissioner of State
tax (Chairperson), Additional/Joint Commissioner of State tax, Additional/Joint Commissioner
of State tax (Member Secretary) and a representative of the Commissioner of Industries,
Assam, which shall be notified by the Commissioner of State tax.
(b) Where the amount of tax to be reimbursed to an eligible unit exceeds fifty lakh rupees for
th
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(fifteen) days of such
recommendations, shall pass an order sanctioning the tax reimbursement and shall issue refund
advice in the format annexed at Annexure-10 directly to the Cyber Treasury, Dispur with an
intimation to the Office of the jurisdictional Assistant Commissioner of State tax or
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THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
Superintendent of State tax and to the concerned eligible unit(s) and such refund advice may
also be issued electronically to the Treasury. The Commissioner of State tax may issue a single
consolidated sanction order covering number of eligible units for a particular period.
(6) The tax reimbursement shall be made from the concerned head of account “2040-00-001-
4844-301 (i.e. major head: “2040-Taxes on sales, trade, etc., sub-major head: “00”, minor
head “001”, sub-head: “4844-Reimbursement of Assam State GST”, and sub-sub head: “301-
Reimbursement of Assam State GST under Assam Industrial Exemption Scheme”).
(7) On the basis of
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the case may be, may call for additional information (inclusive
but not limited to past data on trends of production and removal of goods) to verify the
correctness of various factors of production such as consumption of principal inputs,
consumption of electricity, capacity utilization and decide on the basis of the same, if the
quantum of supply have been correctly declared.
(12) Notwithstanding anything contained in this para, the Finance (Taxation) Department,
may, by an order, simplify the procedure of tax reimbursement to ensure that the tax
reimbursement is made within a reasonable time frame.
13. Audit assessment and special audit. (1) The Commissioner of State tax shall, after
sanctioning the reimbursement, allot the eligible units for audit assessment selected based on
the risk parameters to the proper officer, as deemed fit, in order to verify actual production,
supply, input tax credit claimed, payment of State tax (SGST) and correctness of the tax
reimbursemen
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solution. (1) The reimbursement of
tax allowed is subject to the conditions specified under the Reimbursement Scheme and in case
of contravention of any provision of this Scheme, the reimbursement shall be deemed to have
never been allowed and any inadmissible amount reimbursed for any period under this Scheme
shall be recovered along with a simple interest @18% per annum thereon. In case of recovery
or voluntary adjustment of excess payment, repayment, recovery or return, interest shall also be
paid by unit at the rate of @18% per annum calculated from the date of reimbursement till the
date of repayment, recovery or return.
(2) Where any amount under the Reimbursement Scheme is availed by wrong declaration of
particulars regarding meeting the eligibility conditions in this Scheme or as specified under
respective exemption notification issued by the Finance (Taxation) Department, necessary
action shall be initiated and concluded in the individual case by the jurisdictional
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ioned above, the Assistant Commissioner of State tax or the
Superintendent of State tax, as the case may be, shall, after the lapse of 60 days from the date
of issue of the said demand note take required legal action and send a certificate specifying the
amount due from the unit to the concerned Deputy Commissioner of the district to recover that
amount, as if it were arrears of land revenue.
17. Termination of Eligibility Certificate as well as the Certificate of Entitlement for
violation of or non-compliance with any of the conditions laid down in the Scheme. – (1)
In the matter of termination of Eligibility Certificate and Certificate of Entitlement for violation
of any condition of the eligibility or for furnishing of false information or obtaining of such
Certificates by fraud or misrepresentation or suppression of facts etc. the provision laid down
in para 10 of the Assam Industries (Tax Exemption) Scheme, 2015, notwithstanding the repeal
of such scheme, shall apply mu
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tion to over-state its production or supply or make any
mis-declaration to claim reimbursement shall be made ineligible for the residual period and be
liable to recovery of excess reimbursement paid. Activity relating to concealment of input tax
credit, purchase of inputs from unregistered suppliers (unless specifically exempt from GST
registration) or routing of third party production or other activities aimed at enhancing the
amount of reimbursement by mis-declaration would be treated as fraudulent activity and,
without prejudice to any other action under law may invite denial of benefit under the
Reimbursement Scheme ab-initio
18. Saving clause. – (1) Notwithstanding anything contained in this Scheme, all proceedings
relating to the issuance of Eligibility Certificate and Certificate of Entitlement and any other
proceeding under the earlier schemes in respect of any period before the date of
commencement of the Reimbursement Scheme may be taken or continued as if this Sch
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be final and binding.
THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
THE ASSAM INDUSTRIES (TAX REIMBURSEMENT FOR ELIGIBLE
UNITS) SCHEME, 2017
SCHEDULE
[list of plant and machinery for hotels/resorts above 2 Star category and river
cruise]
[Para 4]
Plant and Machinery such as :-
Air conditioning plant and air-conditioning unit.
Hot water plant
Water treatment plant
Generator set
Lift/Elevator/Escalator
Laundry Equipment (other than Household Type)
Dish washing plant
1.
2.
3.
4.
5.
6.
7.
8.
Glass washing plant
9.
10.
11.
12.
Sewage treatment plant
14.
Kitchen equipments excluding crockery, cutlery and utensils
Exhaust system
Water purification plant
Fire Fighting Equipment
Electric pump and motors
15. EPABX system
16. House Keeping Equipment
17. Insect and Pest Killing Equipment/Machine
18.
Health Club/Beauty Parlour / Barber Shop Equipment
19. Explosive Detection Machine
20. Security Alarm System
21. C.C.T.V./CableT.V. System with Accessor
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h details of jurisdictional unit office
9. Date of commencement of commercial production/operation:
10. Name(s) of raw materials
11. Name(s) of finished product(s)
12. Name of industrial Policy under which the unit is eligible:
13. Eligibility Certificate (s) No. and date
14. Certificate(s) of Entitlement No. and date
15. Total amount of exemption available as per EC
16. Amount of exemption already availed upto 30/06/2017
17. Balance amount for which reimbursement is available
from 01/07/2017, subject to time limit, whichever is earlier :
18. Period during which exemption is available as per EC
19. Period during which exemption has already been availed
20. Balance period for which reimbursement is available
subject to monetary ceiling, whichever is earlier
:
THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
TABLE
133
Period of exemption
From
Amount availed year-wise
Balance period
To
Amount of
exemption
Balance
Financial year Amount % of remission amount Fro
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affirm and declare for and on behalf
(company/unit name) that our unit is eligible for tax reimbursement under
the Assam Industries (Tax Reimbursement For Eligible Units) Scheme, 2017 and supplying
goods/services on payment of GST under the Assam Goods and Services Tax Act, 2017 and
our claim will not include any other activity being carried out under the same GSTIN and I/we
will not claim any tax reimbursement in respect of goods not covered by the Eligibility
Certificate issued under the relevant earlier Schemes/ notifications.
I/We further affirm and declare that I/we will claim reimbursement of State tax paid through
debit in the cash ledger account after utilization of the input tax credit of the State tax and
Integrated tax available until the amount of such tax reimbursement exceeds the un-availed
quantum of monetary ceiling or till the expiry of residual period of eligibility, whichever is
earlier.
I/We further affirm and declare that reimbursement of any amount of
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e bond is signed by authorized signatory, copy of power
of attorney in favour of authorized signatory needs to be enclosed.
THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
THE ASSAM INDUSTRIES (TAX REIMBURSEMENT FOR ELIGIBLE
UNITS) SCHEME, 2017
ANNEXURE -3
APPLICATION FORM FOR GRANT OF ELIGIBILITY CERTIFICATE
[New Unit]
[Para 10]
135
1.
a.
Name of the Unit
b.
C.
2.
d.
a.
b.
C.
d.
Office address with telephone No. (if any)
Factory address with telephone No. (if any)
GSTIN
Constitution of the unit (please specify whether Proprietorial/Partnership/Private
Limited Company/Public Limited Company/ Co-operative Society).
Name (s), permanent address(es) and present address(es) of the
Proprietor/Partners/Directors of the Board of Directors/Secretary and President
of the Co-operative Society/Trustee with the mention of their permanent
Account Number (PAN), if any, given by the income tax authority.
Date of Registration under the Companies Act/or the concerned Act
= = = = = = = =
Plain text (Extract) only
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a. Name and address of the owner of the land.
b. Total area of the land.
c. Dag Number and Patta Number, Revenue Village and Mauza.
d. Date of agreement of lease.
e. Date of registration of the lease and amount paid for the lease agreement.
f. Lease Deed of the agreement period as per the registered deed of the
agreement.
IV. If the land allotted by the Government/Government agencies:
a. Name of the agency.
b. Date of agreement.
c. Annual rent/premium payable.
d. Total area allotted and its location.
Details of building:
B.
I.
II.
Whether the factory building has been constructed, if so:
a. Date of starting and completion of the civil works.
b. Total area under construction.
If factory shed has been allotted by the Government agencies:
a. Name of the agency.
b. Total covered area and open area allotted.
c. Annual rent fixed for the premises including the shed and the open
space.
d. Date of agreement.
e. Total floor area.
If the premises have been rented from p
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Plain text (Extract) only
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:
Amount disbursed till date:
iv.
Name of the Institution (s):
9. Power etc.
a.
b.
C.
d.
e.
f.
g
Actual Power requirement:
Date of sanction of power and quantum:
Date of approval of Test report:
Connected load and Date of connection:
Meter allotted and its number:
First bill and money receipt No. and date:
Average power requirement (in Kwh):
10. Date of commencement of production/operation.
11. Details of the production of the unit (in case of manufacturing unit):
137
Sl. No. Name(s) of
the
product(s)
Annual Installed
capacity
Actual Production during the
last year or from the date of
Remarks
going into commercial
production to the date of
submission of the application.
Quantity
Value in
rupees
1
2
3
4
121
1.
2.
3.
12.
a.
Quantity
Value in
5
rupees
6
7
Raw Materials (in case of manufacturing unit):-
Details of Raw materials utilized by the unit:-
Sl. No. Name(s) of
Annual requirement
the raw
materials
Utilisation during the last
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Plain text (Extract) only
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3
4
5
6
1.
Managerial
2.
Supervisory
3.
Skilled
4.
Semi skilled
5.
Others
Total:
15.
Eligibility Certificate applied for the tax reimbursement.
Sl. No.
Name of the tax incentives/ reimbursement applied
Period of applicability
1
for
2
3
123
2.
3.
16.
THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
Declaration.
139
I/We hereby solemnly declare that the information furnished in this application
for the grant of Eligibility Certificate claiming the tax reimbursement under the Assam
Industries (Tax Reimbursement for Eligible Units) Scheme, 2017 are correct and true to the
best of my/our knowledge and belief.
Place:
Date:
Signature of the applicant(s)
Status in relation to the unit
Seal
140
THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
1.
2.
Certified/attested photocopies of the documents to be submitted along with the
Application for Eligibility Certificate
Constitution of the unit.
a.
b.
C.
In case of partnership unit, registered
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Plain text (Extract) only
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case of Government land allotted by any Government agency:
i.
Allotment letter and trace map:
ii. Deed of agreement:
e. In case of industrial shed allotment by any Government agency:
i.
Allotment letter:
ii. Deed of agreement:
Sanction letter from the Financial Institution/Bank for Term Loan and Working Capital
Loan.
5.
Power:
THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
141
6.
7.
i.
ii.
iii.
iv.
V.
Power sanction letter.
Estimate of cost prepared by the ASEB.
Test report.
First bill of ASEB.
NOC for installation of generating set from the concerned authority.
List of plant and machinery including all bills/vouchers/money receipt.
Certificate from a Chartered Accountant for fixed capital investment.
8.
i.
ii.
List of employees indicating category, status, date of joining, monthly pay
(based on daily attendance register of the unit on the date of application for the
grant of eligibly certificate).
Employment certificate from the District Employme
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Plain text (Extract) only
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HE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
Certificate from the Registered Chartered Accountant
I/We hereby certify that M/s……..
(name of the unit)
has made the following capital investment in their unit prior to going into commercial
production on
Sl. No. Item of fixed assets
Value in rupees
1.
Cost of land including stamp and registration fees etc.
2.
Cost of development of land including boundary wall,
approach road, if any (please specify).
3.
a. Cost of the building.
b. Office building.
4567
4.
5.
8.
9.
c. Architect's fees.
Cost on plant and machinery.
Accessories.
Electrical installation.
Loading, un-loading, transportation, duties, erection expenses
etc.
Pre-operative and preliminary expenses to be capitalized.
Miscellaneous fixed assets.
I/We have checked the books of account including all bills, vouchers, money
receipts, invoices and certify that the aforesaid information are verified and are true. I/We also
certify that all the afores
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Plain text (Extract) only
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= = = = = = = =
egistration under the Companies Act/or the concerned Act (The Act
should be clearly stated)
Address of Registered Office of the company.
Details of Registration of the Unit
Micro/SSI Registration
3.
(a)
a.
4.
5.
(b)
b.
Provisional Registration No.
Permanent Registration No.
Large and Medium Number and date of Industrial License/Letter of
Intent/Industrial Entrepreneurs Memorandum.
Whether the prior approval has been given by the implementing agency for substantial
expansion?
a.
b.
If yes, the date of approval.
Name of the consultant who had prepared the project report.
Whether the Project Report has been prepared and if so,
a.
b.
Name of the Consultant.
Amount paid as Consultancy fees.
Details of the land and buildings of the unit.
Details of land,
6.
A.
I.
II.
Please specify, whether the land is owned/leased hold/allotted by the
Government agencies.
If own land:
a.
Specify the mode of owning such as by way of inheritance, gift
or purchase etc.
14
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
has been allotted by the Government agencies:
a.
b.
C.
d.
e.
Name of the agency.
Total covered area and open area allotted.
Annual rent fixed for the premises including the shed and open
space.
Date of agreement.
Total floor area.
If the premises have been rented from private parties-
Name and address of the owner of the premises.
Total floor area with the location of the premises.
a.
b.
C.
Date of the agreement in respect of the rent.
d.
Annual rent for the premises.
Date of commencement of production:
THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
145
a.
Prior to completion of substantial expansion.
b.
After completion of substantial expansion.
9.
A.
Additional Fixed Capital Investment.
S1.
No.
Items(s)
Prior to completion of
substantial expansion
Additional
Total
(gross value)
investment
made
investment after
substantial
expansion
1 2 3 4 5
a.
Land
b.
Site development
C.
Building
(i) Office Building
(ii) Factory Building
d.
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
o substantial expansion:
b.
After substantial expansion:
14.
a.
Details of production:
5
(i). Prior to substantial expansion:
(Please furnish information for last 3 ordinal years of commencement of production)
Actual production during the year
before undergoing substantial
Sl.
No.
Name(s) of the
Annual
product(s)
installed
capacity
expansion
Quantity
Quantity
Value in rupees
1
2
3
4
5
1
2
3
Percentage
of
utilisation
of installed
capacity
6
4
(ii)
After substantial expansion:
SI.
No.
Name(s) of the
product(s)
Annual
installed
capacity
Actual production during the last
ordinal year of commencement of
production or from the date of going
into commercial production after
substantial expansion to the date of
submission of the application
Percentage
of
utilisation
of installed
capacity
Quantity
Quantity
1
2
3
4
1.
2.
b.
Value in rupees
5
6
Total increase in production expressed in percentage viz. total of (ii) minus
yearly
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ther the source of supply
is within Assam/outside
Assam
Names and addresses of the
suppliers of raw materials,
private/Government
organization public sector
undertaking
1 2 3 4
148
2.
3.
1.
Ãâ¢â⬠ÃâºÂ Ãâ¢â⬠Ãâºââ¬â¢
THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
16.
Sales of finished products(s)
a. Prior to substantial expansion
(Please furnish information for last 3 ordinal years of commencement of production)
Sl. No. Name(s) of the
Product(s) sold during the last ordinal year
Remarks
product(s)
Within the State of
Assam
Outside the State of
Assam
Quantity
Value in
rupees
Quantity
Value in
rupees
1
2
3
4
5
6
7
3.
123
1.
2.
b.
After substantial expansion.
Sl. No. Name(s) of the
product(s)
Product(s) sold during the last ordinal year of
commencement of production or from the date of
going into commercial production to the date of
submission of the application
Within the State of
Assam
Outside the State of
Assam
Quantity
Value in
Q
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
AORDINARY, JANUARY 19, 2018
Certified/attested photocopies of the documents to be submitted along with the
Application for Eligibility Certificate
1.
2.
3.
Constitution of the unit.
a. In case of partnership unit, registered deed of partnership with general power of
attorney.
b. In case of private limited/public limited company:
C.
i. Registration certificate under the Companies Act:
ii. Memorandum and Articles of Associations:
iii. List of board of Directors:
In case of co-operative society.
i. Resolution of the General Body for registration of the unit, if any:
ii. Registration certificate:
iii. Memorandum of Articles of Association:
Registration certificate from the District Industries Centre (provisional and permanent)
and LI/IL/IEM etc., if any:
Land and building:
a. In case of Government land allotted by Government: Allotment Letter, Trace map
and receipt of the premium paid to the Government for the allotment.
b. In case of lease hold land from a private o
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
prior to and after substantial expansion indicating category,
status, date of joining, monthly pay (based on daily attendance register of the
unit on the date of application for the grant of eligibly certificate).
Employment certificate from the District Employment Officer.
Project report of the unit.
Money receipt from the consultant for preparation of the project report.
THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
151
10.
11.
First bill(s) money receipt(s) on the purchase of raw material(s).
Challan against the first sale of finished product(s).
12.
Source of own finance/equity with supporting documents.
13.
14.
15.
16.
17.
18.
19.
20.
21.
Agreement with National Research and Development Corporation for providing
technical know-how etc.
No objection certificate from the local bodies/authority and trade licences, if any.
NOC/consent from the Pollution Control Board of Assam.
Balance sheet for the last accounting year preceding the date of completing
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
boundary wall, approach road, if any
(please specify).
Cost of the building.
a. Factory building.
Additional
investment
Total fixed
made for
substantial
expansion
capital
investment
after
substantial
(Value in
rupees)
expansion
(Value in
rupees)
b. Office building.
c. Architect's fees.
4567
4.
Cost on plant and machinery.
5.
Accessories.
6.
Electrical installation.
7.
Loading,
un-loading, transportation,
erection expenses etc.
8.
to be capitalized.
9.
Pre-operative and preliminary expenses
Miscellaneous fixed assets.
I/We have cheeked the books of account including all bills, vouchers, money
receipts, invoices and certify that the aforesaid information are verified and are true. I/We also
certify that all the aforesaid items have been duly paid for and no outstanding against those is
there in the books of the unit.
Date:
Place:
Signature of the Chartered Accountant
No.
THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
THE ASSAM INDUSTRIES
= = = = = = = =
Plain text (Extract) only
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= = = = = = = =
Annual installed capacity
(i)
(ii)
6.
Name of the raw materials
Annual requirement
154
THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
(ii)
7.
a.
b.
8.
No. of employees.
Percentage of people of Assam.
Date of approval of meeting.
9.
Eligibility Certificate issued for tax reimbursement
Period of validity.
(i)
(ii)
Office seal
Date:
Place.
Signature of the competent authority.
Managing Director,
Assam Industrial Development Corporation Ltd/
Director of Industries, Government of Assam/
General Manager, District Industries Centre.
Government of Assam.
THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
THE ASSAM INDUSTRIES (TAX REIMBURSEMENT FOR ELIGIBLE
UNITS) SCHEME, 2017
ANNEXURE 6
ELIGIBILITY CERTIFICATE
[Expansion Unit]
No.
Certified that M/s.
[Para 10]
155
Date:
bearing SSI/IEM/LI/IL
is
registration No……
and GSTIN
granted Eligibility Certificate for claiming tax reimbursement under the Assam Industries (Tax
Reimbursement for Eligibl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
city
prior to substantial expansion
Annual installed capacity
after substantial expansion
Name and quantity of finished products before and after expansion.
Production prior
to substantial expansion
(Quantity)
Production after
substantial expansion
(Quantity)
123
1.
2.
3.
6.
A.
Item(s)
Name of the raw materials (annual requirement)
Annual requirement
prior to substantial expansion
Annual requirement after
substantial expansion
(Quantity)
123
1.
2.
3.
B.
Item(s)
1.
2.
123
Actual requirement of raw materials.
Actual annual requirement
prior to substantial expansion
(Quantity)
Actual annual requirement
after substantial expansion
(Quantity)
7.
3.
a.
b.
C.
No. of employees prior to expansion.
No. of employees after expansion.
Percentage of people of Assam.
Date of approval of the proposal for granting Eligibility Certificate.
Eligibility Certificate issued for the incentives
8.
9.
1.
2.
Incentive
Period of validity
Office seal
Date:
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
State supplies, under the Assam Industries (Tax Reimbursement for
Eligible Units) Scheme, 2017.
2. I/We own a Unit, the particulars of which are furnished below:-
a.
Name, location, branch(es)
b.
C.
Description of the finished products, (in case
of manufacturing Unit)
Description of goods required for use as raw
materials in the manufacture of the finished
products mentioned above
d.
The Unit is in Micro/SSI/Medium/Large
Sector (mention the one applicable)
e.
Date of commencement of production of the
Unit
f.
Date of commencement of production after
the completion of the substantial expansion in
case of a unit undergoing substantial
expansion
g Eligibility Certificate No. and date
3. The following person(s) is/are the proprietor/partners/Directors of the Board of
Director/Secretary and President of the Co-operative Society/Trustee and their respective
Permanent Account No(s). (PAN), given by the concerned Income Tax Authority.
158
THE ASSAM GAZETTE, EXTRAORDI
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
THE ASSAM INDUSTRIES (TAX REIMBURSEMENT FOR ELIGIBLE
UNITS) SCHEME, 2017
ANNEXURE 8
CERTIFICATE OF ENTITLEMENT
[New unit/Expansion unit]
Certificate of Entitlement No.
[Para 10]
Date:
159
GSTIN
This is to certify that that the unit in the name and style of M/s
situated at
(place) having
under the Assam Goods and Services Tax Act,
number
2017 and holding Eligibility Certificate
dated
is entitled for reimbursement of tax in accordance with the provisions of the
Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017.
The dealer is entitled for reimbursement of tax to the extent of Rs.
within the period from
to
in respect of intra-State supplies
of its finished products (s) namely
This certificate is valid from
from year to year.
Date of issue
to
subject to renewal
Signature of the Commissioner of State tax, Assam
Asst. Commissioner of State tax/Supdt. of State tax
Place
(* Strike out whichever is
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
availed and balance
tax paid in cash etc. and reimbursement claimed:
13. Bank details (as furnished to the GST portal)
Bank Account No.
Name of the Bank
Bank account type
Name of the account holder
Address of the bank branch
IFSC Code
MICR
14. Total amount of tax incentive available as per EC:
15. Cumulative tax incentive/reimbursement already
availed upto the end of the previous month
before filing this claim for reimbursement
years (From… to ………..)
SGST output tax payable
Rs.
SGST input tax credit utilized
Rs.
IGST input tax credit utilized
Rs.
SGST payable
Rs.
SGST paid
Rs.
Tax reimbursement claimed
% Rs.
THE ASSAM GAZETTE, EXTRAORDINARY, JANUARY 19, 2018
16. Balance amount for which reimbursement
is available at the beginning of the tax period
for which the reimbursement claim has been filed:
161
VERIFICATION
I/We hereby declare that the particulars given herein are correct and true to the best of my/our
knowledge and belief and I/we hereby
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
UND VOUCHER
COUNTERFOIL
Voucher No.
Number and date of sanction order:
Refund payable to:
GSTIN:
Amount of Refund:
SGST amount deposited against which
refund is claimed
Initials of Commissioner of State
tax/Assistant Commissioner of State tax/
Superintendent of State tax, as the case
may be
ANNEXURE 10
[Para 12]
THE ASSAM INDUSTRIES (TAX
REIMBURSEMENT FOR ELIGIBLE UNITS)
SCHEME, 2017
ANNEXURE 10
REFUND VOUCHER
(To be presented within one month of the issue)
Book No.
Voucher No.
Number and date of sanction order:
To
The Treasury Officer…
The Agent, State Bank of India…
SGST amount deposited against which refund is claimed
1. Certified that a refund of Rs.
GSTIN
period ending
is due to
*******
having
in respect of the return
2. Certified that the State tax concerning which the refund
is given has been credited in the Treasury.
3. Certified that no refund order, regarding the sum now in
question has previously been granted and this order of
refun
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Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
