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
=============
\nDocument 1\u00e0\u00a6\u00aa\u00e0\u00a6\u017e\u00e0\u00a7\u008d\u00e0\u00a6\u0153\u00e0\u00a7\u20ac\u00e0\u00a6\u00ad\u00e0\u00a7\u0081\u00e0\u00a6\u2022\u00e0\u00a7\u008d\u00e0\u00a6\u00a4 \u00e0\u00a6\u00a8\u00e0\u00a6\u00ae\u00e0\u00a7\u008d\u00e0\u00a6\u00ac\u00e0\u00a7\u00b0
\n–
\n\u00e0\u00a7\u00ad\u00e0\u00a7\u00ac\u00e0\u00a7\u00ae \/\u00e0\u00a7\u00af\u00e0\u00a7\u00ad
\n\u00e0\u00a6\u2026\u00e0\u00a6\u00b8\u00e0\u00a6\u00ae
\n\u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021
\n\u00e0\u00a7\u00b0\u00e0\u00a6\u00be\u00e0\u00a6\u0153\u00e0\u00a6\u00aa\u00e0\u00a6\u00a4\u00e0\u00a7\u008d\u00e0\u00a7\u00b0
\nRegistered No.-768\/97
\nTHE ASSAM GAZETTE
\n\u00e0\u00a6\u2026\u00e0\u00a6\u00b8\u00e0\u00a6\u00be\u00e0\u00a6\u00a7\u00e0\u00a6\u00be\u00e0\u00a7\u00b0\u00e0\u00a6\u00a3
\nEXTRAORDINARY
\n\u00e0\u00a6\u00aa\u00e0\u00a7\u008d\u00e0\u00a6\u00b0\u00e0\u00a6\u00be\u00e0\u00a6\u00aa\u00e0\u00a7\u008d\u00e0\u00a6\u00a4 \u00e0\u00a6\u2022\u00e0\u00a6\u00b0\u00e0\u00a7\u008d\u00e0\u00a6\u00a4\u00e0\u00a7\u0192\u00e0\u00a6\u00a4\u00e0\u00a7\u008d\u00e0\u00a6\u00ac\u00e0\u00a7\u00b0 \u00e0\u00a6\u00a6\u00e0\u00a7\u008d\u00e0\u00a6\u00ac\u00e0\u00a6\u00be\u00e0\u00a7\u00b0\u00e0\u00a6\u00be \u00e0\u00a6\u00aa\u00e0\u00a7\u008d\u00e0\u00a7\u00b0\u00e0\u00a6\u2022\u00e0\u00a6\u00be\u00e0\u00a6\u00b6\u00e0\u00a6\u00bf\u00e0\u00a6\u00a4
\nPUBLISHED BY THE AUTHORITY
\n\u00e0\u00a6\u00a8\u00e0\u00a6\u201a 589 \u00e0\u00a6\u00a6\u00e0\u00a6\u00bf\u00e0\u00a6\u00b6\u00e0\u00a6\u00aa\u00e0\u00a7\u0081\u00e0\u00a7\u00b0, \u00e0\u00a6\u00ae\u00e0\u00a6\u2122\u00e0\u00a7\u008d\u00e0\u00a6\u2014\u00e0\u00a6\u00b2\u00e0\u00a6\u00ac\u00e0\u00a6\u00be\u00e0\u00a7\u00b0, 17 \u00e0\u00a6\u2026\u00e0\u00a6\u2022\u00e0\u00a7\u008d\u00e0\u00a6\u0178\u00e0\u00a7\u2039\u00e0\u00a6\u00ac\u00e0\u00a7\u00b0, 2017, 25 \u00e0\u00a6\u2020\u00e0\u00a6\u00b9\u00e0\u00a6\u00bf\u00e0\u00a6\u00a8, 1939 (\u00e0\u00a6\u00b6\u00e0\u00a6\u2022)
\nNo. 589 Dispur, Tuesday, 1<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Authority shall be in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ons of rule 137 of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ner specified in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 02maybe generated by him on the said = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nmay be specified therein: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n anation. The facility of generation and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nit containers] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ulbs, roots = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n plums and sloes, fresh. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e flour, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erne (alfalfa), clover, sainfoin, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n l stamp papers, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s of heading 8801 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n in lieu of the tax invoice = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ficer after = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Return = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ture = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n lief and nothing has been concealed therefrom. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s 54(4), = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (8) of section 54.) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ate Valu = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mination of the books of account and other relevant = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he purpose of Statement-1, refund claim will be based on supplies reported in GSTR- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Assam Goods and Services Tax (Sixth Amendment) Rules, 2017.FTX.56\/2017\/Pt-II\/002 Dated:- 17-10-2017 Assam SGSTGST – StatesAssam SGSTAssam SGST============= Document 1\u00e0\u00a6\u00aa\u00e0\u00a6\u017e\u00e0\u00a7\u008d\u00e0\u00a6\u0153\u00e0\u00a7\u20ac\u00e0\u00a6\u00ad\u00e0\u00a7\u0081\u00e0\u00a6\u2022\u00e0\u00a7\u008d\u00e0\u00a6\u00a4 \u00e0\u00a6\u00a8\u00e0\u00a6\u00ae\u00e0\u00a7\u008d\u00e0\u00a6\u00ac\u00e0\u00a7\u00b0 – \u00e0\u00a7\u00ad\u00e0\u00a7\u00ac\u00e0\u00a7\u00ae \/\u00e0\u00a7\u00af\u00e0\u00a7\u00ad \u00e0\u00a6\u2026\u00e0\u00a6\u00b8\u00e0\u00a6\u00ae \u00e0\u00a4\u00b8\u00e0\u00a4\u00a4\u00e0\u00a5\u008d\u00e0\u00a4\u00af\u00e0\u00a4\u00ae\u00e0\u00a5\u2021\u00e0\u00a4\u00b5 \u00e0\u00a4\u0153\u00e0\u00a4\u00af\u00e0\u00a4\u00a4\u00e0\u00a5\u2021 \u00e0\u00a7\u00b0\u00e0\u00a6\u00be\u00e0\u00a6\u0153\u00e0\u00a6\u00aa\u00e0\u00a6\u00a4\u00e0\u00a7\u008d\u00e0\u00a7\u00b0 Registered No.-768\/97 THE ASSAM GAZETTE \u00e0\u00a6\u2026\u00e0\u00a6\u00b8\u00e0\u00a6\u00be\u00e0\u00a6\u00a7\u00e0\u00a6\u00be\u00e0\u00a7\u00b0\u00e0\u00a6\u00a3 EXTRAORDINARY \u00e0\u00a6\u00aa\u00e0\u00a7\u008d\u00e0\u00a6\u00b0\u00e0\u00a6\u00be\u00e0\u00a6\u00aa\u00e0\u00a7\u008d\u00e0\u00a6\u00a4 \u00e0\u00a6\u2022\u00e0\u00a6\u00b0\u00e0\u00a7\u008d\u00e0\u00a6\u00a4\u00e0\u00a7\u0192\u00e0\u00a6\u00a4\u00e0\u00a7\u008d\u00e0\u00a6\u00ac\u00e0\u00a7\u00b0 \u00e0\u00a6\u00a6\u00e0\u00a7\u008d\u00e0\u00a6\u00ac\u00e0\u00a6\u00be\u00e0\u00a7\u00b0\u00e0\u00a6\u00be \u00e0\u00a6\u00aa\u00e0\u00a7\u008d\u00e0\u00a7\u00b0\u00e0\u00a6\u2022\u00e0\u00a6\u00be\u00e0\u00a6\u00b6\u00e0\u00a6\u00bf\u00e0\u00a6\u00a4 PUBLISHED BY THE AUTHORITY \u00e0\u00a6\u00a8\u00e0\u00a6\u201a 589 \u00e0\u00a6\u00a6\u00e0\u00a6\u00bf\u00e0\u00a6\u00b6\u00e0\u00a6\u00aa\u00e0\u00a7\u0081\u00e0\u00a7\u00b0, \u00e0\u00a6\u00ae\u00e0\u00a6\u2122\u00e0\u00a7\u008d\u00e0\u00a6\u2014\u00e0\u00a6\u00b2\u00e0\u00a6\u00ac\u00e0\u00a6\u00be\u00e0\u00a7\u00b0, 17 \u00e0\u00a6\u2026\u00e0\u00a6\u2022\u00e0\u00a7\u008d\u00e0\u00a6\u0178\u00e0\u00a7\u2039\u00e0\u00a6\u00ac\u00e0\u00a7\u00b0, 2017, 25 \u00e0\u00a6\u2020\u00e0\u00a6\u00b9\u00e0\u00a6\u00bf\u00e0\u00a6\u00a8, 1939 (\u00e0\u00a6\u00b6\u00e0\u00a6\u2022) No. 589 … Continue reading “Assam Goods and Services Tax (Sixth Amendment) Rules, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12594","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12594","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12594"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12594\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\naccordance with the provisions of rule 122 of the
\nCentral Goods and Services Tax Rules, 2017.”;
\nIn the principal Rules, with effect from 1st July, 2017, for rule 123, the
\nfollowing shall be substituted, namely:-
\n4508
\nTHE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
\n“Constituti
\non of the
\nStanding
\nCommittee
\nand
\nScreening
\n123.
\nThe constitution of the Standing Committee and
\nScreening Committee shall be in accordance with
\nthe provisions of rule 123 of the Central Goods
\nand Services Tax Rules, 2017.”;
\nSubstitution
\n4.
\nof rule
\n124.
\nSubstitution
\nof rule 125.
\nSubstitution
\nof rule 126.
\nSubstitution
\nof rule 137.
\nSubstitution
\nof rule 138.
\n5.
\n6.
\n7.
\n8.
\nCommittee
\nIn the principal Rules, with effect from 1st July, 2017, for rule 124, the
\nfollowing shall be substituted, namely:-
\nnt, salary,
\nallowances
\n“Appointme 124. The appointment, salary, allowances and other
\nterms and conditions of service of the Chairman
\nand Members of the Authority shall be in
\naccordance with the provisions<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCentral Goods and Services Tax Rules, 2017.”;
\nIn the principal rules, for rule 138, the following shall be substituted,
\nnamely:-
\n“Information 138. (1) Every registered person who causes
\nto be
\nfurnished
\nprior to
\ncommencement
\nof movement of
\ngoods and
\ngeneration of
\ne-way bill.
\nmovement of goods of consignment value
\nexceeding fifty thousand rupees-
\n(i) in relation to a supply; or
\n(ii) for reasons other than supply; or
\n(iii)due to inward supply from an
\nunregistered person,
\nshall, before commencement of such
\nmovement, furnish information relating to
\nthe said goods in Part A of FORM GST
\nEWB-01, electronically, on the common
\nportal.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
\n4509
\n(2) Where the goods are transported by the
\nregistered person as a consignor or the
\nrecipient of supply as the consignee, whether
\nin his own conveyance or a hired one or by
\nrailways or by air or by vessel, the said
\nperson or the recipient may generate the e-
\nway bill in FORM GST EWB-01
\nel<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthis rule:
\nProvided also that where the goods are
\ntransported for a distance of less than ten
\nkilometres within the State or Union
\nterritory from the place of business of the
\nconsignor to the place of business of the
\ntransporter for further transportation, the
\nsupplier or the transporter may not furnish
\nthe details of conveyance in Part B of
\nFORM GST EWB-01.
\nExplanation 1.- For the purposes of this sub-
\nrule, where the goods are supplied by an
\nunregistered supplier to a recipient who is
\nregistered, the movement shall be said to be
\ncaused by such recipient if the recipient is
\nknown at the time of commencement of
\nmovement of goods.
\n4510
\nTHE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
\nExplanation 2.-The information in Part A of
\nFORM GST EWB-01 shall be furnished by
\nthe consignor or the recipient of the supply
\nas consignee where the goods are transported
\nby railways or by air or by vessel.
\n(4) Upon generation of the e-way bill on the
\ncommon portal, a unique e-way bill n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncommon portal prior to the movement of
\ngoods.
\n(7) Where the consignor or the consignee has
\nnot generated FORM GST EWB-01 in
\naccordance with the provisions of sub-rule
\n(1) and the value of goods carried in the
\nconveyance is more than fifty thousand
\nrupees, the transporter shall generate FORM
\nGSTEWB-01 on the basis of invoice or bill
\nof supply or delivery challan, as the case
\nmay be, and may also generate a
\nconsolidated e-way bill in FORM GST
\nEWB-02 on the common portal prior to the
\nmovement of goods.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
\n4511
\n(8) The information furnished in Part A of
\nFORM GST EWB-01 shall be made
\navailable to the registered supplier on the
\ncommon portal who may utilize the same for
\nfurnishing details in FORM GSTR-1:
\nProvided that when the information has
\nbeen furnished by an unregistered supplier in
\nFORM GST EWB-01, he shall be informed
\nelectronically, if the mobile number or the e-
\nmail is available.
\n(9) Where an e-way<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nProvided further that where, under
\ncircumstances of an exceptional nature, the
\n4512
\nTHE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
\ngoods cannot be transported within the
\nvalidity period of e-way bill, the transporter
\nmay generate another e-way bill after
\nupdating the details in Part B of FORM
\nGSTEWB-01.
\nExplanation. For the purposes of this rule,
\nthe “relevant date” shall mean the date on
\nwhich the e-way bill has been generated and
\nthe period of validity shall be counted from
\nthe time at which the e-way bill has been
\ngenerated and each day shall be counted as
\ntwenty-four hours.
\n(11) The details of e-way bill generated under
\nsub-rule (1) shall be made available to the
\nrecipient, if registered, on the common
\nportal, who shall communicate his
\nacceptance or rejection of the consignment
\ncovered by the e-way bill.
\n(12) Where the recipient referred to in sub-rule
\n(11) does not communicate his acceptance or
\nrejection within seventy two hours of the
\ndetails being <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncancellation of e-way bill may also be made
\navailable through SMS.
\nANNEXURE
\n[(See rule 138 (14)]
\nSI.
\nChapter or
\nDescription of Goods
\nNo.
\nHeading or Sub-
\nheading or
\nTariff item
\n(1)
\n(2)
\n(3)
\n1.
\n0101
\nLive asses, mules and hinnies
\n2.
\n0102
\nLive bovine animals
\n3.
\n0103
\nLive swine
\n4.
\n0104
\nLive sheep and goats
\n5.
\n0105
\nLive poultry, that is to say, fowls of the
\nspecies Gallus domesticus,
\ngeese, turkeys and guinea fowls.
\nducks,
\n6.
\n0106
\nOther live animal such as Mammals,
\nBirds, Insects
\n7.
\n0201
\n8.
\n0202
\n9.
\n0203
\n10.
\n0204
\n11.
\n0205
\n12.
\n13.
\n0206
\n0207
\n14.
\n0208
\n15.
\n0209
\n16.
\n0209
\nMeat of bovine animals, fresh and
\nchilled.
\nMeat of bovine animals frozen [other
\nthan frozen and put up in unit container]
\nMeat of swine, fresh, chilled or frozen
\n[other than frozen and put up in unit
\ncontainer]
\nMeat of sheep or goats, fresh, chilled or
\nfrozen [other than frozen and put up in
\nunit container]
\nMeat of horses, asses, mules or hinnies,
\nfresh, chilled or frozen [other than
\nfrozen a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nMeat and edible meat offal, salted, in
\nbrine, dried or smoked; edible flours
\nand meals of meat or meat offal, other
\nthan put up in unit containers
\nFish seeds, prawn \/ shrimp seeds
\nwhether or not processed, cured or in
\nfrozen state [other than goods falling
\nunder Chapter 3 and attracting 2.5%]
\nLive fish.
\nFish, fresh or chilled, excluding fish
\nfillets and other fish meat of heading
\n0304
\nFish fillets and other fish meat (whether
\nor not minced), fresh or chilled.
\nCrustaceans, whether in shell or not,
\nlive, fresh or chilled; crustaceans, in
\nshell, cooked by steaming or by boiling
\nin water live, fresh or chilled.
\nMolluscs, whether in shell or not, live,
\nfresh, chilled; aquatic invertebrates
\nother than crustaceans and molluscs,
\nlive, fresh or chilled.
\nAquatic invertebrates other than
\ncrustaceans and molluscs, live, fresh or
\nchilled.
\nFresh milk and pasteurised milk,
\nincluding separated milk, milk and
\ncream, not concentrated nor containing
\nadded sugar or other sweetening matter,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand the like; cut flowers and ornamental
\nfoliage
\nPotatoes, fresh or chilled.
\nTomatoes, fresh or chilled.
\nOnions, shallots, garlic, leeks and other
\nalliaceous vegetables, fresh or chilled.
\nCabbages, cauliflowers, kohlrabi, kale
\nand similar edible brassicas, fresh or
\nchilled.
\nLettuce (Lactuca sativa) and chicory
\n(Cichorium spp.), fresh or chilled.
\nCarrots, turnips, salad beetroot, salsify,
\nceleriac, radishes and similar edible
\nroots, fresh or chilled.
\nCucumbers and gherkins, fresh or
\nchilled.
\nLeguminous vegetables, shelled or
\nunshelled, fresh or chilled.
\nOther vegetables, fresh or chilled.
\nDried vegetables, whole, cut, sliced,
\nbroken or in powder, but not further
\nprepared.
\nDried leguminous vegetables,
\nshelled, whether or not skinned or split.
\nManioc, arrowroot, salep, Jerusalem
\nartichokes, sweet potatoes and similar
\nroots and tubers with high starch or
\ninulin content, fresh or chilled; sago
\npith.
\nCoconuts, fresh or dried, whether or not
\nshelled or peeled
\nBrazil nuts, fresh, w<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nOther fruit such as strawberries,
\nraspberries, blackberries, mulberries
\nand loganberries, black, white or red
\ncurrants and gooseberries, cranberries,
\nbilberries and other fruits of the genus
\nvaccinium, Kiwi fruit, Durians,
\nPersimmons, Pomegranates, Tamarind,
\nSapota (chico), Custard-apple (ata),
\nBore, Lichi, fresh.
\nPeel of citrus fruit or melons (including
\nwatermelons), fresh.
\nAll goods of seed quality
\n58.
\n0814
\n59.
\n9
\n60.
\n0901
\nCoffee beans, not roasted
\n61.
\n0902
\n62.
\n0909
\nSeeds of anise, badian,
\nberries [of seed quality]
\n63.
\n0910 11 10
\n64.
\n0910 30 10
\n65.
\n59
\n66.
\n67.
\n19
\n1001
\n1002
\n1003
\nUnprocessed green leaves of tea
\nfennel,
\ncoriander, cumin or caraway; juniper
\nFresh ginger, other than in processed
\nform
\nFresh turmeric, other than in processed
\nform
\nWheat and meslin [other than those put
\nup in unit container and bearing a
\nregistered brand name]
\nRye [other than those put up in unit
\ncontainer and bearing a registered brand
\nname]
\nBarley [other than those put up in unit
\ncon<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\netc.] [other than those put up in unit
\ncontainer and bearing a registered brand
\nname]
\nCereal groats, meal and pellets [other
\nthan those put up in unit container and
\nbearing a registered brand name]
\nCereal grains hulled
\nFlour, of potatoes [other than those put
\nup in unit container and bearing a
\nregistered brand name]
\nFlour, of the dried leguminous
\nvegetables of heading 0713 (pulses)
\n[other than guar meal 1106 10 10 and
\nguar gum refined split 1106 10 90], of
\nsago or of roots or tubers of heading
\n0714 or of the products of Chapter 8 i.e.
\nof tamarind, of singoda, mango flour,
\netc. [other than those put up in unit
\ncontainer and bearing a registered brand
\nname]
\nAll goods of seed quality
\nSoya beans, whether or not broken, of
\nseed quality.
\nGround-nuts, not roasted or otherwise
\ncooked, whether or not shelled or
\nbroken, of seed quality.
\n4518
\nTHE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
\nSI.
\nNo.
\nChapter or
\nHeading or Sub-
\nDescription of Goods
\nheading or
\nTariff item
\n(1)
\n(2)
\n(3)
\n82.
\n1<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nforage kale, lupines, vetches and similar
\nforage products, whether or not in the
\nform of pellets.
\nLac and Shellac
\n92.
\n1301
\n93.
\n1404 90 40
\nBetel leaves
\n94.
\n1701 or 1702
\n95.
\n1904
\nJaggery of all types including Cane
\nJaggery (gur) and Palmyra Jaggery
\nPuffed rice, commonly known as Muri,
\nflattened or beaten rice, commonly
\nknown as Chira, parched rice,
\ncommonly known as khoi, parched
\npaddy or rice coated with sugar or gur,
\ncommonly known as Murki
\nPappad
\nBread (branded or otherwise), except
\npizza bread
\n96.
\n1905
\n97.
\n1905
\n98.
\n2201
\nWater [other than aerated, mineral,
\nTHE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
\nSI.
\nNo.
\nChapter or
\nHeading or Sub-
\nDescription of Goods
\nheading or
\n(1)
\nTariff item
\n(2)
\n(3)
\n4519
\n99.
\n2201
\n100.
\n101.
\n2202 90 90
\n2302, 2304, 2305,
\n2306, 2308, 2309
\n102.
\n2501
\n103.
\n2835
\n104.
\n3002
\n105.
\n3006
\n106.
\n3101
\npurified, distilled, medicinal, ionic,
\nbattery, de-mineralized and water sold
\nin sealed container]
\nNon-alcoholic Toddy, Neera including
\ndate<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nCourt fee stamps when sold by the
\nGovernment Treasuries or Vendors
\nauthorised by the Government
\nPostal items, like envelope, Post card
\netc., sold by Government
\nRupee notes when sold to the Reserve
\nBank of India
\nCheques, lose or in book form
\nPrinted books, including Braille books
\nNewspapers, journals and periodicals,
\nwhether or not illustrated or containing
\nadvertising material
\nChildren's picture, drawing or colouring
\nbooks
\n4520
\nTHE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
\nSl.
\nNo.
\nChapter or
\nHeading or Sub-
\nDescription of Goods
\nheading or
\nTariff item
\n(1)
\n120.
\n(2)
\n4905
\n(3)
\nMaps and hydrographic or similar
\ncharts of all kinds, including atlases,
\nwall maps, topographical plans and
\nglobes, printed
\nSilkworm laying, cocoon
\n121.
\n5001
\n122.
\n5002
\nRaw silk
\n123.
\n5003
\nSilk waste
\n124.
\n5101
\n125.
\n5102
\n126.
\n5103
\nWool, not carded or combed
\nFine or coarse animal hair, not carded
\nor combed
\nWaste of wool or of fine or coarse
\nanimal hair
\n127.
\n52
\nGandhi Topi
\n128.
\n52
\n129.
\n5303
\n130.
\n5305
\n1<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nHearing aids
\nIndigenous handmade musical
\nTHE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
\nInsertion of
\nnew rules
\n9.
\n138A, 138B,
\n138C and
\n138D
\nSI.
\nNo.
\nChapter or
\nHeading or Sub-
\nDescription of Goods
\nheading or
\nTariff item
\n(1)
\n(2)
\n(3)
\n146.
\nAny chapter
\n147.
\n148.
\n149.
\n150.
\n4521
\nPuja samagri namely,-
\n(i) Rudraksha, rudraksha mala,
\ntulsikanthi mala, panchgavya
\n(mixture of cow dung, desi ghee,
\nmilk and curd);
\n(ii) Sacred thread (commonly known
\nas yagnopavit);
\n(iii) Wooden khadau;
\n(iv) Panchamrit,
\n(v) Vibhuti sold
\ninstitutions,
\n(vi) Unbranded honey
\n(vii) Wick for diya.
\n(viii) Roli
\nby religious
\n(ix) Kalava (Raksha sutra)
\n(\u00e2\u0153\u2014) Chandantika
\nLiquefied petroleum gas for
\nsupply to household and non
\ndomestic exempted category
\n(NDEC) customers
\nKerosene oil sold under PDS
\nPostal baggage transported by
\nDepartment of Posts
\nNatural or cultured pearls and
\nprecious or semi-precious stones;
\nprecious metals and metals clad with
\nprecious metal (Chapter 71)
\nJewellery,
\ngoldsmiths'
\nand
\nsil<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand such number shall be valid for a period
\nof thirty days from the date of uploading.
\n(3) Where the registered person uploads the
\ninvoice under sub-rule (2), the information
\nin Part A of FORM GST EWB-01 shall be
\nauto-populated by the common portal on the
\nbasis of the information furnished in FORM
\nGST INV-1.
\n(4) The Commissioner may, by notification,
\nrequire a class of transporters to obtain a
\nunique Radio Frequency Identification
\nDevice and get the said device embedded on
\nto the conveyance and map the e-way bill to
\nthe Radio Frequency Identification Device
\nprior to the movement of goods.
\n(5) Notwithstanding anything contained in
\nclause (b) of sub-rule (1), where
\ncircumstances so warrant, the Commissioner
\nmay, by notification, require the person-in-
\ncharge of conveyance to carry the following
\ndocuments instead of the e-way bill-
\n(a) tax invoice or bill of supply or bill of
\nentry; or
\n(b) a delivery challan, where the goods are
\ntransported for reasons other tha<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nobtaining necessary approval of the
\nCommissioner or an officer authorised by
\nhim in this behalf.
\n138C. (1). A summary report of every inspection of
\ngoods in transit shall be recorded online by
\nthe proper officer in Part A of FORM GST
\nEWB-03 within twenty four hours of
\ninspection and the final report in Part B of
\nFORM GST EWB-03 shall be recorded
\nwithin three days of such inspection.
\nFacility for
\nuploading
\n138D.
\ninformation
\nregarding
\ndetention of
\nvehicle
\n(2) Where the physical verification of goods
\nbeing transported on any conveyance has
\nbeen done during transit at one place within
\nthe State or in any other State, no further
\nphysical verification of the said conveyance
\nshall be carried out again in the State, unless
\na specific information relating to evasion of
\ntax is made available subsequently.
\nWhere a vehicle has been intercepted and
\ndetained for a period exceeding thirty
\nminutes, the transporter may upload the said
\ninformation in FORM GST EWB-04 on the
\ncommon portal.
\nPAR<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n8
\nExhibition or fairs
\n9
\nFor own use
\n0
\nOthers
\nFORM GST EWB-02
\n(See Rule 138)
\nConsolidated E-Way Bill
\nNumber of E-Way Bills
\nE-Way Bill Number
\nPart A
\nTHE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
\n4525
\nName of the Officer
\nPlace of inspection
\nTime of inspection
\nVehicle Number
\nE-Way Bill Number
\nFORM GST EWB-03
\nInvoice or Challan or Bill Date
\nInvoice or Challan or Bill Number
\nName of person in-charge of vehicle
\nDescription of goods
\nDeclared quantity of goods
\nDeclared value of goods
\nBrief description of the discrepancy
\n(See Rule 138C)
\nVerification Report
\nWhether goods were detained?
\nIf not, date and time of release of vehicle
\nPart B
\nActual quantity of goods
\nActual value of the Goods
\nTax payable
\nIntegrated tax
\nCentral tax
\nState or UT tax
\nCess
\nPenalty payable
\nIntegrated tax
\nCentral tax
\nState or UT tax
\nCess
\nDetails of Notice
\nDate
\nNumber
\nSummary of findings
\n4526
\nTHE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
\nE-Way Bill Number
\nFORM GST EWB-04
\n(See Rule 138D)
\nReport of detention
\nAppr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nName of the Signatory
\nDesignation or Status.”
\nIn the principal Rules, with effect from the 1st July, 2017, for “FORM
\nGST ENR-01”, the following Form shall be substituted, namely:-
\n4528
\nTHE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
\n“Form GST ENR-01
\n[See Rule 58(1)]
\nApplication for Enrolment under section 35 (2)
\n[only for un-registered persons]
\n1.
\nName of the State
\n2.
\n(a) Legal name
\n(b) Trade Name, if any
\n(c) PAN
\n(d) Aadhaar (applicable in case of
\nproprietorship concerns only)
\n3.
\nType of enrolment
\n(i) Warehouse or Depot
\n(iii) Transport services
\n(ii) Godown
\n(iv) Cold Storage
\n4. Constitution of Business (Please Select the Appropriate)
\n(i) Proprietorship or HUF
\n(iii) Company
\nParticulars of Principal Place of Business
\n(ii) Partnership
\n(iv) Others
\n5.
\n(a) Address
\nBuilding No. or Flat No.
\nFloor No.
\nName of the
\nRoad or Street
\nPremises or Building
\nCity or Town or Locality or
\nTaluka or Block
\nVillage
\nDistrict
\nState
\nLatitude
\nPIN Code
\nLongitude
\n(b) Contact Information (the email address and<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPlace:
\nDate:
\nFor Office Use:
\nEnrolment no
\nDate-
\nSignature
\nName of Authorised Signatory
\nSubstitution
\nof Form GST
\nRFD-01
\n11
\nin the principal Rules, with effect from the 1st July, 2017, for “FORM
\nGST RFD-01”, the following Form shall be substituted, namely:-
\n“FORM-GST-RFD-01
\n[See rule 89(1)]
\nApplication for Refund
\n(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-
\nregistered person and other registered taxable person)
\n1. GSTIN \/
\nTemporary ID
\n2.
\nLegal Name
\n3.
\nTrade Name, if
\nany
\n4.
\nAddress
\n5.
\nTax period
\n(if applicable)
\n6.
\nAmount of
\nRefund Claimed
\n(Rs.)
\nCentral tax
\nState\/UT
\ntax
\nFrom
\n\u00ce\u00a4\u00ce\u00bf
\nAct
\nTax
\nInterest
\nPenalty Fees
\nOthers
\nTotal
\nIntegrated tax
\n4530
\nTHE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
\nCess
\nTotal
\n7. Grounds of
\n(a)
\nExcess balance in Electronic Cash Ledger
\nrefund claim
\n(select from drop
\n(b)
\nExports of services- with payment of tax
\ndown)
\n(c)
\nExports of goods \/ services- without payment of tax<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nif applicable
\nYes
\n\u00e2\u02dc\u0090
\nNo
\nTHE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
\nDECLARATION [second proviso to section 54(3)
\nI hereby declare that the goods exported are not subject to any export duty. I also declare that I
\nhave not availed any drawback on goods or services or both and that I have not claimed refund of the
\nintegrated tax paid on supplies in respect of which refund is claimed.
\nSignature
\nName –
\nDesignation \/ Status
\nDECLARATION [section 54(3)(ii)]
\nI hereby declare that the refund of input tax credit claimed in the application does not include ITC
\navailed on goods or services used for making 'nil' rated or fully exempt supplies.
\nSignature
\nName –
\nDesignation\/Status
\nDECLARATION [rule 89(2)(f)]
\nI hereby declare that the Special Economic Zone unit \/the Special Economic Zone
\ndeveloper has not availed of the input tax credit of the tax paid by the applicant, covered
\nunder this refund claim.
\nSignature
\nName –
\nDesignation\/Status
\nDECLARATION [rule 89(2)(g)]
\n(For recipients o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n10. Verification
\nI\/We hereby solemnly affirm and declare that the information
\ngiven herein above is true and correct to the best of my\/our knowledge and belief
\nand nothing has been concealed therefrom.
\nI\/We declare that no refund on this account has been received by me\/us earlier.
\nPlace
\nDate
\nAnnexure-1
\nSignature of Authorised Signatory
\n(Name)
\nDesignation\/ Status
\nStatement -1 [rule 89(5)]
\nRefund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to
\nsection 54(3)]
\nTHE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
\n(Amount in Rs.)
\nMaximum refund
\n4533
\nTurnover of
\ninverted rated
\nsupply of goods
\n1
\nTax payable on
\nsuch inverted
\nrated supply of
\nAdjusted
\ntotal turnover
\nNet input tax
\ncredit
\namount to be claimed
\ngoods
\n[(1\u00c3\u20144+3)-2]
\n2
\n3
\n5
\nStatement-2 [rule 89(2)(c)]
\nRefund Type: Exports of services with payment of tax
\nSr. No.
\nNo.
\nInvoice details
\nDate
\nValue
\nIntegrated tax BRC\/FIRC
\nTaxable Amt. No. Date
\nvalue
\n(Amount in Rs.)
\nIntegrated tax Integrat<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nEndorsed
\ninvoice by SEZ
\nNo.
\ntax
\ninvolved
\ntax
\ninvolved
\nIntegrated
\ntax
\nDate
\ne
\nin credit
\nnote, if
\nany
\n(8+9-
\n123456789 10 11
\nTaxable
\nValue
\nAmt.
\nin debit
\nnote, if
\nany
\n10)
\nStatement-5 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type:On account of supplies made to SEZ unit or SEZ Developer (without payment
\nof tax)
\n(Amount in Rs.)
\nSr. No.
\nInvoice details
\nGoods\/ Services
\n(G\/S)
\nShipping bill\/ Bill of export\/
\nEndorsed invoice no.
\nDate
\n1 No. Date Value 5 No. [
\n7
\nStatement-5A [rule 89(4)]
\nRefund Type: On account of supplies made to SEZ unit \/SEZ developer without payment of
\nfax (accumulated ITC) – calculation of refund amount
\nTurnover of zero rated
\nsupply of goods and
\nservices
\n(Amount in Rs.)
\nNet input tax credit
\nAdjusted total
\nturnover
\nRefund amount
\n(1\u00c3\u20142+3)
\n3
\n1
\n2
\nStatement-6 [rule 89(2)(i)]
\nRefund Type: On account of change in POS of the supplies (inter-State to intra-State and vice
\nversa)
\nOrder Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order
\nDate:
\n(Amount in <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrecords and returns particulars maintained\/furnished by the applicant.
\nSignature of the Chartered Accountant\/ Cost Accountant:
\nName:
\nMembership Number:
\nPlace:
\nDate:
\nNote – This Certificate is not required to be furnished by the applicant, claiming refund under
\nclause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section
\n54 of the Act.
\nInstructions –
\n1. Terms used:
\n(a) B to C:
\n(b) EGM:
\n(c) GSTIN:
\n(d) IGST:
\nFrom registered person to unregistered person
\nExport General Manifest
\nGoods and Services Tax Identification Number
\nIntegrated goods and services tax
\n4536
\nTHE ASSAM GAZETTE, EXTRAORDINARY, OCTOBER 17, 2017
\n(e) ITC:
\n(f) POS:
\n(g) SEZ:
\n(h) Temporary ID:
\n(i)UIN:
\nInput tax credit
\nPlace of Supply (Respective State)
\nSpecial Economic Zone
\nTemporary Identification Number
\nUnique Identity Number
\n2. Refund of excess amount available in electronic cash ledger can also be claimed through
\nreturn or by filing appli<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1 and GSTR-2.
\n11. BRC or FIRC details will be mandatory where refund is claimed against export of
\nservices details of shipping bill and EGM will be mandatory to be provided in case of
\nexport of goods.
\n12. Where the invoice details are amended (including export), refund shall be allowed as per
\nthe calculation based on amended value.
\n13. Details of export made without payment of tax shall be reported in Statement-3.
\n14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ
\ndeveloper without payment of tax shall be worked out in accordance with the formula
\nprescribed in rule 89(4).
\n15. *Turnover of zero rated supply of goods and services' shall have the same meaning as
\ndefined in rule 89(4).”;
\nAmendment 12.
\nin FORM
\nGST TRAN-2.
\nin the principal Rules, with effect from the 1st July, 2017, in “FORM
\nGST TRAN-2”,-
\n(a) in Serial No. 4, for the words “appointment date”, the words
\n“appoi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n