Assam Goods and Services Tax (Sixth Amendment) Rules, 2017.
FTX.56/2017/Pt-II/002 Dated:- 17-10-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
=============
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Registered No.-768/97
THE ASSAM GAZETTE
অসাধাৰণ
EXTRAORDINARY
পà§à¦°à¦¾à¦ªà§à¦¤ করà§à¦¤à§ƒà¦¤à§à¦¬à§° দà§à¦¬à¦¾à§°à¦¾ পà§à§°à¦•à¦¾à¦¶à¦¿à¦¤
PUBLISHED BY THE AUTHORITY
নং 589 দিশপà§à§°, মঙà§à¦—লবাৰ, 17 অকà§à¦Ÿà§‹à¦¬à§°, 2017, 25 আহিন, 1939 (শক)
No. 589 Dispur, Tuesday, 1
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Authority shall be in
accordance with the provisions of rule 122 of the
Central Goods and Services Tax Rules, 2017.”;
In the principal Rules, with effect from 1st July, 2017, for rule 123, the
following shall be substituted, namely:-
4508
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
“Constituti
on of the
Standing
Committee
and
Screening
123.
The constitution of the Standing Committee and
Screening Committee shall be in accordance with
the provisions of rule 123 of the Central Goods
and Services Tax Rules, 2017.”;
Substitution
4.
of rule
124.
Substitution
of rule 125.
Substitution
of rule 126.
Substitution
of rule 137.
Substitution
of rule 138.
5.
6.
7.
8.
Committee
In the principal Rules, with effect from 1st July, 2017, for rule 124, the
following shall be substituted, namely:-
nt, salary,
allowances
“Appointme 124. The appointment, salary, allowances and other
terms and conditions of service of the Chairman
and Members of the Authority shall be in
accordance with the provisions
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ons of rule 137 of the
Central Goods and Services Tax Rules, 2017.”;
In the principal rules, for rule 138, the following shall be substituted,
namely:-
“Information 138. (1) Every registered person who causes
to be
furnished
prior to
commencement
of movement of
goods and
generation of
e-way bill.
movement of goods of consignment value
exceeding fifty thousand rupees-
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii)due to inward supply from an
unregistered person,
shall, before commencement of such
movement, furnish information relating to
the said goods in Part A of FORM GST
EWB-01, electronically, on the common
portal.
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
4509
(2) Where the goods are transported by the
registered person as a consignor or the
recipient of supply as the consignee, whether
in his own conveyance or a hired one or by
railways or by air or by vessel, the said
person or the recipient may generate the e-
way bill in FORM GST EWB-01
el
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ner specified in
this rule:
Provided also that where the goods are
transported for a distance of less than ten
kilometres within the State or Union
territory from the place of business of the
consignor to the place of business of the
transporter for further transportation, the
supplier or the transporter may not furnish
the details of conveyance in Part B of
FORM GST EWB-01.
Explanation 1.- For the purposes of this sub-
rule, where the goods are supplied by an
unregistered supplier to a recipient who is
registered, the movement shall be said to be
caused by such recipient if the recipient is
known at the time of commencement of
movement of goods.
4510
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
Explanation 2.-The information in Part A of
FORM GST EWB-01 shall be furnished by
the consignor or the recipient of the supply
as consignee where the goods are transported
by railways or by air or by vessel.
(4) Upon generation of the e-way bill on the
common portal, a unique e-way bill n
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02maybe generated by him on the said
common portal prior to the movement of
goods.
(7) Where the consignor or the consignee has
not generated FORM GST EWB-01 in
accordance with the provisions of sub-rule
(1) and the value of goods carried in the
conveyance is more than fifty thousand
rupees, the transporter shall generate FORM
GSTEWB-01 on the basis of invoice or bill
of supply or delivery challan, as the case
may be, and may also generate a
consolidated e-way bill in FORM GST
EWB-02 on the common portal prior to the
movement of goods.
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
4511
(8) The information furnished in Part A of
FORM GST EWB-01 shall be made
available to the registered supplier on the
common portal who may utilize the same for
furnishing details in FORM GSTR-1:
Provided that when the information has
been furnished by an unregistered supplier in
FORM GST EWB-01, he shall be informed
electronically, if the mobile number or the e-
mail is available.
(9) Where an e-way
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may be specified therein:
Provided further that where, under
circumstances of an exceptional nature, the
4512
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
goods cannot be transported within the
validity period of e-way bill, the transporter
may generate another e-way bill after
updating the details in Part B of FORM
GSTEWB-01.
Explanation. For the purposes of this rule,
the “relevant date” shall mean the date on
which the e-way bill has been generated and
the period of validity shall be counted from
the time at which the e-way bill has been
generated and each day shall be counted as
twenty-four hours.
(11) The details of e-way bill generated under
sub-rule (1) shall be made available to the
recipient, if registered, on the common
portal, who shall communicate his
acceptance or rejection of the consignment
covered by the e-way bill.
(12) Where the recipient referred to in sub-rule
(11) does not communicate his acceptance or
rejection within seventy two hours of the
details being
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anation. The facility of generation and
cancellation of e-way bill may also be made
available through SMS.
ANNEXURE
[(See rule 138 (14)]
SI.
Chapter or
Description of Goods
No.
Heading or Sub-
heading or
Tariff item
(1)
(2)
(3)
1.
0101
Live asses, mules and hinnies
2.
0102
Live bovine animals
3.
0103
Live swine
4.
0104
Live sheep and goats
5.
0105
Live poultry, that is to say, fowls of the
species Gallus domesticus,
geese, turkeys and guinea fowls.
ducks,
6.
0106
Other live animal such as Mammals,
Birds, Insects
7.
0201
8.
0202
9.
0203
10.
0204
11.
0205
12.
13.
0206
0207
14.
0208
15.
0209
16.
0209
Meat of bovine animals, fresh and
chilled.
Meat of bovine animals frozen [other
than frozen and put up in unit container]
Meat of swine, fresh, chilled or frozen
[other than frozen and put up in unit
container]
Meat of sheep or goats, fresh, chilled or
frozen [other than frozen and put up in
unit container]
Meat of horses, asses, mules or hinnies,
fresh, chilled or frozen [other than
frozen a
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nit containers]
Meat and edible meat offal, salted, in
brine, dried or smoked; edible flours
and meals of meat or meat offal, other
than put up in unit containers
Fish seeds, prawn / shrimp seeds
whether or not processed, cured or in
frozen state [other than goods falling
under Chapter 3 and attracting 2.5%]
Live fish.
Fish, fresh or chilled, excluding fish
fillets and other fish meat of heading
0304
Fish fillets and other fish meat (whether
or not minced), fresh or chilled.
Crustaceans, whether in shell or not,
live, fresh or chilled; crustaceans, in
shell, cooked by steaming or by boiling
in water live, fresh or chilled.
Molluscs, whether in shell or not, live,
fresh, chilled; aquatic invertebrates
other than crustaceans and molluscs,
live, fresh or chilled.
Aquatic invertebrates other than
crustaceans and molluscs, live, fresh or
chilled.
Fresh milk and pasteurised milk,
including separated milk, milk and
cream, not concentrated nor containing
added sugar or other sweetening matter,
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ulbs, roots
and the like; cut flowers and ornamental
foliage
Potatoes, fresh or chilled.
Tomatoes, fresh or chilled.
Onions, shallots, garlic, leeks and other
alliaceous vegetables, fresh or chilled.
Cabbages, cauliflowers, kohlrabi, kale
and similar edible brassicas, fresh or
chilled.
Lettuce (Lactuca sativa) and chicory
(Cichorium spp.), fresh or chilled.
Carrots, turnips, salad beetroot, salsify,
celeriac, radishes and similar edible
roots, fresh or chilled.
Cucumbers and gherkins, fresh or
chilled.
Leguminous vegetables, shelled or
unshelled, fresh or chilled.
Other vegetables, fresh or chilled.
Dried vegetables, whole, cut, sliced,
broken or in powder, but not further
prepared.
Dried leguminous vegetables,
shelled, whether or not skinned or split.
Manioc, arrowroot, salep, Jerusalem
artichokes, sweet potatoes and similar
roots and tubers with high starch or
inulin content, fresh or chilled; sago
pith.
Coconuts, fresh or dried, whether or not
shelled or peeled
Brazil nuts, fresh, w
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plums and sloes, fresh.
Other fruit such as strawberries,
raspberries, blackberries, mulberries
and loganberries, black, white or red
currants and gooseberries, cranberries,
bilberries and other fruits of the genus
vaccinium, Kiwi fruit, Durians,
Persimmons, Pomegranates, Tamarind,
Sapota (chico), Custard-apple (ata),
Bore, Lichi, fresh.
Peel of citrus fruit or melons (including
watermelons), fresh.
All goods of seed quality
58.
0814
59.
9
60.
0901
Coffee beans, not roasted
61.
0902
62.
0909
Seeds of anise, badian,
berries [of seed quality]
63.
0910 11 10
64.
0910 30 10
65.
59
66.
67.
19
1001
1002
1003
Unprocessed green leaves of tea
fennel,
coriander, cumin or caraway; juniper
Fresh ginger, other than in processed
form
Fresh turmeric, other than in processed
form
Wheat and meslin [other than those put
up in unit container and bearing a
registered brand name]
Rye [other than those put up in unit
container and bearing a registered brand
name]
Barley [other than those put up in unit
con
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e flour,
etc.] [other than those put up in unit
container and bearing a registered brand
name]
Cereal groats, meal and pellets [other
than those put up in unit container and
bearing a registered brand name]
Cereal grains hulled
Flour, of potatoes [other than those put
up in unit container and bearing a
registered brand name]
Flour, of the dried leguminous
vegetables of heading 0713 (pulses)
[other than guar meal 1106 10 10 and
guar gum refined split 1106 10 90], of
sago or of roots or tubers of heading
0714 or of the products of Chapter 8 i.e.
of tamarind, of singoda, mango flour,
etc. [other than those put up in unit
container and bearing a registered brand
name]
All goods of seed quality
Soya beans, whether or not broken, of
seed quality.
Ground-nuts, not roasted or otherwise
cooked, whether or not shelled or
broken, of seed quality.
4518
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
SI.
No.
Chapter or
Heading or Sub-
Description of Goods
heading or
Tariff item
(1)
(2)
(3)
82.
1
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erne (alfalfa), clover, sainfoin,
forage kale, lupines, vetches and similar
forage products, whether or not in the
form of pellets.
Lac and Shellac
92.
1301
93.
1404 90 40
Betel leaves
94.
1701 or 1702
95.
1904
Jaggery of all types including Cane
Jaggery (gur) and Palmyra Jaggery
Puffed rice, commonly known as Muri,
flattened or beaten rice, commonly
known as Chira, parched rice,
commonly known as khoi, parched
paddy or rice coated with sugar or gur,
commonly known as Murki
Pappad
Bread (branded or otherwise), except
pizza bread
96.
1905
97.
1905
98.
2201
Water [other than aerated, mineral,
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
SI.
No.
Chapter or
Heading or Sub-
Description of Goods
heading or
(1)
Tariff item
(2)
(3)
4519
99.
2201
100.
101.
2202 90 90
2302, 2304, 2305,
2306, 2308, 2309
102.
2501
103.
2835
104.
3002
105.
3006
106.
3101
purified, distilled, medicinal, ionic,
battery, de-mineralized and water sold
in sealed container]
Non-alcoholic Toddy, Neera including
date
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l stamp papers,
Court fee stamps when sold by the
Government Treasuries or Vendors
authorised by the Government
Postal items, like envelope, Post card
etc., sold by Government
Rupee notes when sold to the Reserve
Bank of India
Cheques, lose or in book form
Printed books, including Braille books
Newspapers, journals and periodicals,
whether or not illustrated or containing
advertising material
Children's picture, drawing or colouring
books
4520
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
Sl.
No.
Chapter or
Heading or Sub-
Description of Goods
heading or
Tariff item
(1)
120.
(2)
4905
(3)
Maps and hydrographic or similar
charts of all kinds, including atlases,
wall maps, topographical plans and
globes, printed
Silkworm laying, cocoon
121.
5001
122.
5002
Raw silk
123.
5003
Silk waste
124.
5101
125.
5102
126.
5103
Wool, not carded or combed
Fine or coarse animal hair, not carded
or combed
Waste of wool or of fine or coarse
animal hair
127.
52
Gandhi Topi
128.
52
129.
5303
130.
5305
1
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s of heading 8801
Hearing aids
Indigenous handmade musical
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
Insertion of
new rules
9.
138A, 138B,
138C and
138D
SI.
No.
Chapter or
Heading or Sub-
Description of Goods
heading or
Tariff item
(1)
(2)
(3)
146.
Any chapter
147.
148.
149.
150.
4521
Puja samagri namely,-
(i) Rudraksha, rudraksha mala,
tulsikanthi mala, panchgavya
(mixture of cow dung, desi ghee,
milk and curd);
(ii) Sacred thread (commonly known
as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold
institutions,
(vi) Unbranded honey
(vii) Wick for diya.
(viii) Roli
by religious
(ix) Kalava (Raksha sutra)
(✗) Chandantika
Liquefied petroleum gas for
supply to household and non
domestic exempted category
(NDEC) customers
Kerosene oil sold under PDS
Postal baggage transported by
Department of Posts
Natural or cultured pearls and
precious or semi-precious stones;
precious metals and metals clad with
precious metal (Chapter 71)
Jewellery,
goldsmiths'
and
sil
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in lieu of the tax invoice
and such number shall be valid for a period
of thirty days from the date of uploading.
(3) Where the registered person uploads the
invoice under sub-rule (2), the information
in Part A of FORM GST EWB-01 shall be
auto-populated by the common portal on the
basis of the information furnished in FORM
GST INV-1.
(4) The Commissioner may, by notification,
require a class of transporters to obtain a
unique Radio Frequency Identification
Device and get the said device embedded on
to the conveyance and map the e-way bill to
the Radio Frequency Identification Device
prior to the movement of goods.
(5) Notwithstanding anything contained in
clause (b) of sub-rule (1), where
circumstances so warrant, the Commissioner
may, by notification, require the person-in-
charge of conveyance to carry the following
documents instead of the e-way bill-
(a) tax invoice or bill of supply or bill of
entry; or
(b) a delivery challan, where the goods are
transported for reasons other tha
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ficer after
obtaining necessary approval of the
Commissioner or an officer authorised by
him in this behalf.
138C. (1). A summary report of every inspection of
goods in transit shall be recorded online by
the proper officer in Part A of FORM GST
EWB-03 within twenty four hours of
inspection and the final report in Part B of
FORM GST EWB-03 shall be recorded
within three days of such inspection.
Facility for
uploading
138D.
information
regarding
detention of
vehicle
(2) Where the physical verification of goods
being transported on any conveyance has
been done during transit at one place within
the State or in any other State, no further
physical verification of the said conveyance
shall be carried out again in the State, unless
a specific information relating to evasion of
tax is made available subsequently.
Where a vehicle has been intercepted and
detained for a period exceeding thirty
minutes, the transporter may upload the said
information in FORM GST EWB-04 on the
common portal.
PAR
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Return
8
Exhibition or fairs
9
For own use
0
Others
FORM GST EWB-02
(See Rule 138)
Consolidated E-Way Bill
Number of E-Way Bills
E-Way Bill Number
Part A
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
4525
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
FORM GST EWB-03
Invoice or Challan or Bill Date
Invoice or Challan or Bill Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
(See Rule 138C)
Verification Report
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or UT tax
Cess
Penalty payable
Integrated tax
Central tax
State or UT tax
Cess
Details of Notice
Date
Number
Summary of findings
4526
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
E-Way Bill Number
FORM GST EWB-04
(See Rule 138D)
Report of detention
Appr
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ture
Name of the Signatory
Designation or Status.”
In the principal Rules, with effect from the 1st July, 2017, for “FORM
GST ENR-01”, the following Form shall be substituted, namely:-
4528
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
“Form GST ENR-01
[See Rule 58(1)]
Application for Enrolment under section 35 (2)
[only for un-registered persons]
1.
Name of the State
2.
(a) Legal name
(b) Trade Name, if any
(c) PAN
(d) Aadhaar (applicable in case of
proprietorship concerns only)
3.
Type of enrolment
(i) Warehouse or Depot
(iii) Transport services
(ii) Godown
(iv) Cold Storage
4. Constitution of Business (Please Select the Appropriate)
(i) Proprietorship or HUF
(iii) Company
Particulars of Principal Place of Business
(ii) Partnership
(iv) Others
5.
(a) Address
Building No. or Flat No.
Floor No.
Name of the
Road or Street
Premises or Building
City or Town or Locality or
Taluka or Block
Village
District
State
Latitude
PIN Code
Longitude
(b) Contact Information (the email address and
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lief and nothing has been concealed therefrom.
Place:
Date:
For Office Use:
Enrolment no
Date-
Signature
Name of Authorised Signatory
Substitution
of Form GST
RFD-01
11
in the principal Rules, with effect from the 1st July, 2017, for “FORM
GST RFD-01”, the following Form shall be substituted, namely:-
“FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-
registered person and other registered taxable person)
1. GSTIN /
Temporary ID
2.
Legal Name
3.
Trade Name, if
any
4.
Address
5.
Tax period
(if applicable)
6.
Amount of
Refund Claimed
(Rs.)
Central tax
State/UT
tax
From
Το
Act
Tax
Interest
Penalty Fees
Others
Total
Integrated tax
4530
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
Cess
Total
7. Grounds of
(a)
Excess balance in Electronic Cash Ledger
refund claim
(select from drop
(b)
Exports of services- with payment of tax
down)
(c)
Exports of goods / services- without payment of tax
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s 54(4),
if applicable
Yes
â˜
No
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
DECLARATION [second proviso to section 54(3)
I hereby declare that the goods exported are not subject to any export duty. I also declare that I
have not availed any drawback on goods or services or both and that I have not claimed refund of the
integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of input tax credit claimed in the application does not include ITC
availed on goods or services used for making 'nil' rated or fully exempt supplies.
Signature
Name –
Designation/Status
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone
developer has not availed of the input tax credit of the tax paid by the applicant, covered
under this refund claim.
Signature
Name –
Designation/Status
DECLARATION [rule 89(2)(g)]
(For recipients o
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(8) of section 54.)
10. Verification
I/We hereby solemnly affirm and declare that the information
given herein above is true and correct to the best of my/our knowledge and belief
and nothing has been concealed therefrom.
I/We declare that no refund on this account has been received by me/us earlier.
Place
Date
Annexure-1
Signature of Authorised Signatory
(Name)
Designation/ Status
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to
section 54(3)]
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
(Amount in Rs.)
Maximum refund
4533
Turnover of
inverted rated
supply of goods
1
Tax payable on
such inverted
rated supply of
Adjusted
total turnover
Net input tax
credit
amount to be claimed
goods
[(1×4+3)-2]
2
3
5
Statement-2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
Sr. No.
No.
Invoice details
Date
Value
Integrated tax BRC/FIRC
Taxable Amt. No. Date
value
(Amount in Rs.)
Integrated tax Integrat
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ate Valu
Endorsed
invoice by SEZ
No.
tax
involved
tax
involved
Integrated
tax
Date
e
in credit
note, if
any
(8+9-
123456789 10 11
Taxable
Value
Amt.
in debit
note, if
any
10)
Statement-5 [rule 89(2)(d) and 89(2)(e)]
Refund Type:On account of supplies made to SEZ unit or SEZ Developer (without payment
of tax)
(Amount in Rs.)
Sr. No.
Invoice details
Goods/ Services
(G/S)
Shipping bill/ Bill of export/
Endorsed invoice no.
Date
1 No. Date Value 5 No. [
7
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit /SEZ developer without payment of
fax (accumulated ITC) – calculation of refund amount
Turnover of zero rated
supply of goods and
services
(Amount in Rs.)
Net input tax credit
Adjusted total
turnover
Refund amount
(1×2+3)
3
1
2
Statement-6 [rule 89(2)(i)]
Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice
versa)
Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order
Date:
(Amount in
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mination of the books of account and other relevant
records and returns particulars maintained/furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
Note – This Certificate is not required to be furnished by the applicant, claiming refund under
clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section
54 of the Act.
Instructions –
1. Terms used:
(a) B to C:
(b) EGM:
(c) GSTIN:
(d) IGST:
From registered person to unregistered person
Export General Manifest
Goods and Services Tax Identification Number
Integrated goods and services tax
4536
THE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
(e) ITC:
(f) POS:
(g) SEZ:
(h) Temporary ID:
(i)UIN:
Input tax credit
Place of Supply (Respective State)
Special Economic Zone
Temporary Identification Number
Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can also be claimed through
return or by filing appli
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he purpose of Statement-1, refund claim will be based on supplies reported in GSTR-
1 and GSTR-2.
11. BRC or FIRC details will be mandatory where refund is claimed against export of
services details of shipping bill and EGM will be mandatory to be provided in case of
export of goods.
12. Where the invoice details are amended (including export), refund shall be allowed as per
the calculation based on amended value.
13. Details of export made without payment of tax shall be reported in Statement-3.
14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ
developer without payment of tax shall be worked out in accordance with the formula
prescribed in rule 89(4).
15. *Turnover of zero rated supply of goods and services' shall have the same meaning as
defined in rule 89(4).”;
Amendment 12.
in FORM
GST TRAN-2.
in the principal Rules, with effect from the 1st July, 2017, in “FORM
GST TRAN-2”,-
(a) in Serial No. 4, for the words “appointment date”, the words
“appoi
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