The Assam Goods and Services Tax (Amendment) Rules, 2017.
FTX.56\/2017\/036 Dated:- 29-6-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
\nORDERS BY THE GOVERNOR
\nFINANCE (TAXATION) DEPARTMENT
\nNOTIFICATION
\nThe 29th June, 2017
\nNo.FTX.56\/2017\/36.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased to make the following rules further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely:-
\n1. (1) These rules may be called the Assam Goods and Services Tax (Amendment) Rules, 2017.
\n(2) They shall come into force on the 1st day of July, 2017.
\n2. In the principal rules, after rule 26, the following new rules shall be inserted, namely:-
\n
\n
\n=============
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\n\u00e0\u00a6\u2026\u00e0\u00a6<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n er to amend the Assam Goods and Services Tax Rules, 2017, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d in sub-sections (4) and (5) of section 25 or where = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n and fifty = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n value shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e value of supply of services in relation to life insurance business = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n voucher, coupon, or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n rporation of Company B. Other = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he reputation of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n within the time limit specified in the second proviso to sub-section (2) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n input services that are used for non- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n red for any reason, shall be the amount, “CI”, to be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n itions specified in clauses (a) to (f) and the amount = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s in accordance with = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of central tax, State tax, Union territory tax and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ed credit specified in FORM GST ITC-02 shall be credited = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n culated as- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the amount of input tax relating to = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n oses, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n x at the rate of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uts contained in semi-finished and finished goods held in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h sub-rule (3) shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd building shall be taken as the same = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n x, Union territory = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he recipient is not a registered person; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n gh the common = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ification Number or Unique Identity Number, if = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ax is payable on reverse charge basis; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of the document; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Number of the Input Service Distributor; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n gin and destination, Goods and Services Tax Identification = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n re. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h accounts shall = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n faced or overwritten, and all incorrect entries, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n works contract showing – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n that, in the event of destruction of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ered = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n he due date of filing of FORM GSTR-1. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n non-resident taxable = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n through the common portal either directly or through a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n n by = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the validity period of registration, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n b-rule (1). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cipient = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n may make suitable rectifications in the statement of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n IS- 1 and the recipient = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for payment of any future liability = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ilable and such = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cation for such refund claim, through the common portal = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mmon portal in FORM GST = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n h a = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ficer in pursuance of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e Act on the common portal and every claim of input = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be made through any of the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ays from the date of generation of challan. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of this rule, it is hereby = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dence = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n long with the proof thereof, made = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ses covered under clause = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n thout payment of tax under bond or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cash ledger, shall be forwarded to the proper = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ovisional basis within = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n onsidering the reply, make an order in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nd of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n provisions of this Chapter, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s station shall intimate the applicant and the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nthan once in three months. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sub-rule (1), issue a notice in FORM GST ASMT-02 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n (4), after ensuring that the applicant has paid the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n sub-section (2) of section 64 may = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ssue a direction in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n The appeal referred to in sub-rule (1) or sub-rule (2), the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y is submitted after = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n the date of filing of the appeal = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n was prevented by sufficient cause = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dicating the final amount of demand = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n r Form I = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hich are not = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n XTRAORDINARY, JUNE 29, 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n A State level Screening Committee shall be constituted in = = = = = = = =<\/p>\n
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\nhereinafter referred to as the principal rules, namely:-
\nShort title
\nand
\n1.
\n(1)
\nThese rules may be called the Assam Goods and Services Tax
\n(Amendment) Rules, 2017.
\nAssam
\nAct
\nXXVIII of
\n2017
\ncommence
\nment
\n(2)
\nThey shall come into force on the 1st day of July, 2017.
\nInsertion
\nof new
\nrules
\nValue of
\nsupply of
\n2. In the principal rules, after rule 26, the following new rules shall be
\ninserted, namely:-
\n“Chapter IV
\nDetermination of Value of Supply
\n27. Where the supply of goods or services is for a consideration not wholly
\nin money, the value of the supply shall,-
\ngoods or
\nservices
\nwhere the
\nconsidera-
\ntion is not
\nwholly in
\nmoney
\n(a)
\nbe the open market value of such supply;
\n(b)
\nif the open market value is not available under clause (a), be
\nthe sum total of consideration in money and any such further
\namount in money as is equivalent to the consideration not in
\nmoney, if such amount is known at the time of supply;
\n2284
\nValue of
\nsupply of\n<\/p>\n
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\nthe supplier and recipient are related, other than where the supply is
\nmade through an agent, shall-
\nservices or
\nboth
\nbetween
\ndistinct or
\n(a)
\nrelated
\n(b)
\npersons,
\nother than
\n(c)
\nthrough
\nan agent
\nValue of
\nsupply of
\ngoods
\nmade or
\nreceived
\nthrough
\nan agent
\nbe the open market value of such supply;
\nif the open market value is not available, be the value of
\nsupply of goods or services of like kind and quality;
\nif the value is not determinable under clause (a) or (b), be the
\nvalue as determined by the application of rule 30 or rule 31, in
\nthat order:
\nProvided that where the goods are intended for further
\nsupply as such by the recipient, the value shall, at the option of
\nthe supplier, be an amount equivalent to ninety percent of the
\nprice charged for the supply of goods of like kind and quality
\nby the recipient to his customer not being a related person:
\nProvided further that where the recipient is eligible for
\nfull input tax credit, the val<\/p>\n
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\nrupees per quintal. The value of the supply made by the
\nprincipal shall be four thousand five hundred and fifty rupees
\nper quintal or where he exercises the option, the value shall be
\n90 per cent. of five thousand rupees i.e., four thousand five
\nhundred rupees per quintal.
\nwhere the value of a supply is not determinable under clause
\n(a), the same shall be determined by the application of rule 30
\nor rule 31 in that order.
\n30. Where the value of a supply of goods or services or both is not
\ndeterminable by any of the preceding rules of this Chapter, the value
\nshall be one hundred and ten percent of the cost of production or
\nmanufacture or the cost of acquisition of such goods or the cost of
\nprovision of such services.
\n31. Where the value of supply of goods or services or both cannot be
\ndetermined under rules 27 to 30, the same shall be determined using
\nreasonable means consistent with the principles and the general
\nprovisions of section 15 and the provisions of this Chapter:
\nsu<\/p>\n
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\none per cent. of the gross amount of Indian Rupees provided or
\nreceived by the person changing the money:
\nProvided further that in case where neither of the currencies
\nexchanged is Indian Rupees, the value shall be equal to one per
\ncent. of the lesser of the two amounts the person changing the
\nmoney would have received by converting any of the two
\n2285
\n2286
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\ncurrencies into Indian Rupee on that day at the reference rate
\nprovided by the Reserve Bank of India.
\nProvided also that a person supplying the services may exercise
\nthe option to ascertain the value in terms of clause (b) for a
\nfinancial year and such option shall not be withdrawn during the
\nremaining part of that financial year.
\n(b) at the option of the supplier of services, the value in relation to the
\nsupply of foreign currency, including money changing, shall be
\ndeemed to be-
\n(i)
\n(ii)
\n(iii)
\none per cent. of the gross amount of currency exchanged
\nfor an amount up to<\/p>\n
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\nshall be,-
\n(a) the gross premium charged from a policy holder reduced by the
\namount allocated for investment, or savings on behalf of the
\npolicy holder, if such an amount is intimated to the policy
\nholder at the time of supply of service;
\n(b) in case of single premium annuity policies other than (a), ten per
\ncent of single premium charged from the policy holder; or
\n(c) in all other cases, twenty five per cent. of the premium charged
\nfrom the policy holder in the first year and twelve and a half
\nper cent of the premium charged from the policy holder in
\nsubsequent years:
\nProvided that nothing contained in this sub-rule shall apply
\nwhere the entire premium paid by the policy holder is only
\ntowards the risk cover in life insurance.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\nValue of
\nsupply of
\nservices in
\ncase of
\npure
\nagent
\n(5) Where a taxable supply is provided by a person dealing in buying and
\nselling of second hand<\/p>\n
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\nstamp.
\n(7) The value of taxable services provided by such class of service
\nproviders as may be notified by the Government, on the
\nrecommendations of the Council, as referred to in paragraph 2 of
\nSchedule I of the said Act between distinct persons as referred to in
\nsection 25, where input tax credit is available, shall be deemed to be
\nNIL.
\n33.Notwithstanding anything contained in the provisions of this Chapter, the
\nexpenditure or costs incurred by a supplier as a pure agent of the recipient
\nof supply shall be excluded from the value of supply, if all the following
\nconditions are satisfied, namely,-
\n(i) the supplier acts as a pure agent of the recipient of the supply, when he
\nmakes the payment to the third party on authorisation by such
\nrecipient;
\n(ii) the payment made by the pure agent on behalf of the recipient of
\nsupply has been separately indicated in the invoice issued by the pure
\nagent to the recipient of service; and
\n(iii) the supplies procured by the pure agen<\/p>\n
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\nthan its service fees, A also recovers from B, registration fee and
\napproval fee for the name of the company paid to the Registrar of
\nCompanies. The fees charged by the Registrar of Companies for
\nthe registration and approval of the name are compulsorily levied
\non B. A is merely acting as a pure agent in the payment of those
\nfees. Therefore, A's recovery of such expenses is a disbursement
\nand not part of the value of supply made by A to B.
\n34. The rate of exchange for the determination of the value of taxable goods
\nor services or both shall be the applicable reference rate for that currency
\nas determined by the Reserve Bank of India on the date of time of supply
\nin respect of such supply in terms of section 12 or, as the case may be,
\nsection 13 of the Act.
\ndetermi-
\nnation of
\nvalue
\n35. Where the value of supply is inclusive of integrated tax or, as the case
\nmay be, central tax, State tax, Union territory tax, the tax amount shall be
\ndetermined in the follow<\/p>\n
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\nthe goods or services or both first mentioned, is the same as, or
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\n2289
\nclosely or substantially resembles, that supply of goods or services
\nor both.
\ntary
\nChapter V
\nInput Tax Credit
\nDocumen- 36. (1) The input tax credit shall be availed by a registered person, including
\nthe Input Service Distributor, on the basis of any of the following
\ndocuments, namely,-
\nrequire-
\nments and
\nconditions
\n(a)
\nfor
\nclaiming
\nan invoice issued by the supplier of goods or services or both
\nin accordance with the provisions of section 31;
\ninput tax
\n(b)
\ncredit
\n(c)
\n(d)
\n(e)
\nan invoice issued in accordance with the provisions of clause
\n(f) of sub-section (3) of section 31, subject to the payment of
\ntax;
\na debit note issued by a supplier in accordance with the
\nprovisions of section 34;
\na bill of entry or any similar document prescribed under the
\nCustoms Act, 1962 or rules made thereunder for the
\nassessment of integrated tax on imports;
\nan Input Service D<\/p>\n
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\nof section 16, shall furnish the details of such supply, the amount of
\nvalue not paid and the amount of input tax credit availed of
\nproportionate to such amount not paid to the supplier in FORM
\nGSTR-2 for the month immediately following the period of one
\nhundred and eighty days from the date of the issue of the invoice:
\nProvided that the value of supplies made without consideration
\nas specified in Schedule I of the said Act shall be deemed to have been
\npaid for the purposes of the second proviso to sub-section (2) of
\nsection 16.
\n2290
\nClaim of
\ncredit by a
\nbanking
\ncompany
\nor a
\nfinancial
\ninstitution
\nProcedure
\nfor
\ndistribution
\nof input tax
\ncredit by
\nInput
\nService
\nDistributor
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\n(2) The amount of input tax credit referred to in sub-rule (1) shall be
\nadded to the output tax liability of the registered person for the month
\nin which the details are furnished.
\n(3) The registered<\/p>\n
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\nbusiness purposes; and
\n(ii) the credit attributable to the supplies specified in sub-section
\n(5) of section 17, in FORM GSTR-2;
\n(b) the said company or institution shall avail the credit of tax paid on
\ninputs and input services referred to in the second proviso to sub-
\nsection (4) of section 17 and not covered under clause (a);
\n(c) fifty per cent. of the remaining amount of input tax shall be the input
\ntax credit admissible to the company or the institution and shall be
\nfurnished in FORM GSTR-2;
\n(d) the amount referred to in clauses (b) and (c) shall, subject to the
\nprovisions of sections 41, 42 and 43, be credited to the electronic
\ncredit ledger of the said company or the institution.
\n39. (1) An Input Service Distributor shall distribute input tax credit in the
\nmanner and subject to the following conditions, namely,-
\n(a) the input tax credit available for distribution in a month shall
\nbe distributed in the same month and the details thereof shall\n<\/p>\n
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\ncalculated by applying the following formula –
\nC\u00e2\u201a\u0081 = (1\u00e2\u201a\u0081\u00c3\u00b7T) x C
\n(e)
\n(f)
\nwhere,
\n“C” is the amount of credit to be distributed,
\n“t” is the turnover, as referred to in section 20, of person R\u00e2\u201a\u0081
\nduring the relevant period, and
\n“T” is the aggregate of the turnover, during the relevant
\nperiod, of all recipients to whom the input service is
\nattributable in accordance with the provisions of section 20;
\nthe input tax credit on account of integrated tax shall be
\ndistributed as input tax credit of integrated tax to every
\nrecipient;
\nthe input tax credit on account of central tax and State tax or
\nUnion territory tax shall-
\n(i)
\n11
\nin respect of a recipient located in the same State or
\nUnion territory in which the Input Service Distributor
\nis located, be distributed as input tax credit of central
\ntax and State tax or Union territory tax respectively;
\nin respect of a recipient located in a State or Union
\nterritory other than that <\/p>\n
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\nattributable to any recipient shall be calculated in the manner
\nprovided in clause (d) and such credit shall be distributed in
\nthe month in which the debit note is included in the return in
\nFORM GSTR-6;
\nany input tax credit required to be reduced on account of
\nissuance of a credit note to the Input Service Distributor by the
\nsupplier shall be apportioned to each recipient in the same
\nratio in which the input tax credit contained in the original
\ninvoice was distributed in terms of clause (d), and the amount
\nso apportioned shall be-
\n(i) reduced from the amount to be distributed in the month in
\nwhich the credit note is included in the return in FORM
\nGSTR-6; or
\n(ii) added to the output tax liability of the recipient where the
\namount so apportioned is in the negative by virtue of the
\namount of credit under distribution being less than the
\namount to be adjusted.
\n(2) If the amount of input tax credit distributed by an Input Service
\nDistrib<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe provisions of clauses (c) and (d) of the said sub-section, shall
\nbe subject to the following conditions, namely,-
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\n2293
\n(a) the input tax credit on capital goods, in terms of clauses (c)
\nand (d) of sub-section (1) of section 18, shall be claimed
\nafter reducing the tax paid on such capital goods by five
\npercentage points per quarter of a year or part thereof from
\nthe date of the invoice or such other documents on which the
\ncapital goods were received by the taxable person.
\n(b) the registered person shall within a period of thirty days
\nfrom the date of his becoming eligible to avail the input tax
\ncredit under sub-section (1) of section 18 shall make a
\ndeclaration, electronically, on the common portal in FORM
\nGST ITC-01 to the effect that he is eligible to avail the
\ninput tax credit as aforesaid;
\n(c) the declaration under clause (b) shall clearly specify the
\ndetails relating to the inputs held in stock or inputs conta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nintegrated tax exceeds two lakh rupees;
\n(e) the input tax credit claimed in accordance with the
\nprovisions of clauses (c) and (d) of sub-section (1) of section
\n18 shall be verified with the corresponding details furnished
\nby the corresponding supplier in FORM GSTR-1 or as the
\ncase may be, in FORM GSTR- 4, on the common portal.
\n(2) The amount of credit in the case of supply of capital goods or
\nplant and machinery, for the purposes of sub-section (6) of
\nsection 18, shall be calculated by reducing the input tax on the
\nsaid goods at the rate of five percentage points for every quarter
\nor part thereof from the date of the issue of the invoice for such
\ngoods.
\n2294
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\nTransfer of
\ncredit on
\nsale,
\nmerger,
\namalgama-
\ntion, lease
\nor transfer
\nof a
\nbusiness
\nManner of
\ndetermina-
\ntion of
\ninput tax
\ncredit in
\nrespect of
\ninputs or
\ninput
\nservices
\nand
\nreversal
\nthereof
\ntransfer of
\n41. (1) A registered person sha<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nto his electronic credit ledger.
\n(4) The inputs and capital goods so transferred shall be duly
\naccounted for by the transferee in his books of account.
\n42. (1) The input tax credit in respect of inputs or input services, which
\nattract the provisions of sub-section (1) or sub-section (2) of
\nsection 17, being partly used for the purposes of business and
\npartly for other purposes, or partly used for effecting taxable
\nsupplies including zero rated supplies and partly for effecting
\nexempt supplies, shall be attributed to the purposes of business
\nor for effecting taxable supplies in the following manner,
\nnamely,-
\n(a) the total input tax involved on inputs and input services in
\na tax period, be denoted as 'T';
\n(b) the amount of input tax, out of 'T', attributable to inputs
\nand input services intended to be used exclusively for the
\npurposes other than business, be denoted as 'T\u00e2\u201a\u0081';
\n(c) the amount of input tax, out of 'T', attributab<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nC2=C\u00e2\u201a\u0081- T4;
\n(i) the amount of input tax credit attributable towards exempt
\nsupplies, be denoted as D\u00e2\u201a\u0081' and calculated as-
\nwhere,
\nD\u00e2\u201a\u0081= (E\u00c3\u00b7F) x C\u00e2\u201a\u201a
\n'E' is the aggregate value of exempt supplies during the tax
\nperiod, and
\n'F' is the total turnover in the State of the registered person
\nduring the tax period:
\nProvided that where the registered person does not
\nhave any turnover during the said tax period or the
\naforesaid information is not available, the value of 'E\/F'
\nshall be calculated by taking values of E' and 'F' of the
\nlast tax period for which the details of such turnover are
\navailable, previous to the month during which the said
\nvalue of 'E\/F' is to be calculated;
\nExplanation: For the purposes of this clause, it is hereby
\nclarified that the aggregate value of exempt supplies and
\nthe total turnover shall exclude the amount of any duty or
\ntax levied under entry 84 of List I of the Seventh Schedule
\nto the Constitution and entry 51 and 54 of List II <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ninputs or input services used partly for the purposes other
\nthan business and partly for effecting exempt supplies has
\nbeen identified and segregated at the invoice level by the
\nregistered person, the same shall be included in 'T\u00e2\u201a\u0081' and
\n“T2' respectively, and the remaining amount of credit on
\nsuch inputs or input services shall be included in “T4'.
\n(2) The input tax credit determined under sub-rule (1) shall be
\ncalculated finally for the financial year before the due date for
\nfurnishing of the return for the month of September following
\nthe end of the financial year to which such credit relates, in the
\nmanner specified in the said sub-rule and-
\n(a) where the aggregate of the amounts calculated finally in
\nrespect of D\u00e2\u201a\u0081' and 'D\u00e2\u201a\u201a' exceeds the aggregate of the
\namounts determined under sub-rule (1) in respect of 'D\u00e2\u201a\u0081'
\nand D2', such excess shall be added to the output tax
\nliability of the registered person in the month not later than<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor partly used for effecting taxable supplies including zero rated
\nsupplies and partly for effecting exempt supplies, shall be
\n14
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\n2297
\nattributed to the purposes of business or for effecting taxable
\nsupplies in the following manner, namely,-
\n(a) the amount of input tax in respect of capital goods used or
\nintended to be used exclusively for non-business purposes or
\nused or intended to be used exclusively for effecting exempt
\nsupplies shall be indicated in FORM GSTR-2 and shall not
\nbe credited to his electronic credit ledger;
\n(b) the amount of input tax in respect of capital goods used or
\nintended to be used exclusively for effecting supplies other
\nthan exempted supplies but including zero-rated supplies
\nshall be indicated in FORM GSTR-2 and shall be credited to
\nthe electronic credit ledger;
\n(c) the amount of input tax in respect of capital goods not
\ncovered under clauses (a) and (b), denoted as 'A', shall be
\ncredited to the electroni<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfive percentage points for every quarter or part thereof shall
\nbe added to the aggregate value 'T':
\n(e) the amount of input tax credit attributable to a tax period on
\ncommon capital goods during their useful life, be denoted as
\n'T' and calculated as-
\nTm= Te\u00c3\u00b760
\n(f) the amount of input tax credit, at the beginning of a tax
\nperiod, on all common capital goods whose useful life
\nremains during the tax period, be denoted as 'T,' and shall be
\nthe aggregate of 'T' for all such capital goods;
\n2298
\nManner of
\nreversal of
\ncredit
\nunder
\nspecial
\ncircumstan
\nces
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\n(g) the amount of common credit attributable towards exempted
\nsupplies, be denoted as 'Te', and calculated as-
\nT\u00e2\u201a\u0081= (E\u00c3\u00b7F) x Tr
\nwhere,
\n'E' is the aggregate value of exempt supplies, made, during
\nthe tax period, and
\n'F' is the total turnover of the registered person during the tax
\nperiod:
\nProvided that where the registered person does not
\nhave any turnover during the sai<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nstock, and capital goods held in stock shall, for the purposes of
\nsub-section (4) of section 18 or sub-section (5) of section 29, be
\ndetermined in the following manner, namely,-
\n(a)
\n(b)
\nfor inputs held in stock and inputs contained in semi-
\nfinished and finished goods held in stock, the input tax
\ncredit shall be calculated proportionately on the basis
\nof the corresponding invoices on which credit had been
\navailed by the registered taxable person on such inputs;
\nfor capital goods held in stock, the input tax credit
\ninvolved in the remaining useful life in months shall be
\ncomputed on pro-rata basis, taking the useful life as
\nfive years.
\nIllustration
\nConditions
\nand
\nrestrictions
\nin respect
\nof inputs
\nand capital
\ngoods sent
\nto the job
\nworker
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\nCapital goods have been in use for 4 years, 6 month
\nand 15 days.
\nThe useful remaining life in months = 5 months
\nignoring a part of the month
\nInput t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nduly certified by a practicing chartered accountant or cost
\naccountant.
\n(6) The amount of input tax credit for the purposes of sub-section
\n(6) of section 18 relating to capital goods shall be determined in
\nthe same manner as specified in clause (b) of sub-rule (1) and
\nthe amount shall be determined separately for input tax credit
\nof IGST and CGST:
\nProvided that where the amount so determined is more
\nthan the tax determined on the transaction value of the capital
\ngoods, the amount determined shall form part of the output tax
\nliability and the same shall be furnished in FORM GSTR-1.
\n45. (1) The inputs, semi-finished goods or capital goods shall be sent to
\nthe job worker under the cover of a challan issued by the
\nprincipal, including where such goods are sent directly to a job-
\nworker.
\n(2) The challan issued by the principal to the job worker shall
\ncontain the details specified in rule 55.
\n(3) The details of challans in respect of goods dispatched to a
\njob worker o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nas adopted for the purpose of paying stamp duty; and
\n(b) the value of security shall be taken as one per cent. of the
\nsale value of such security.
\nChapter VI
\nTAX INVOICE, CREDIT AND DEBIT NOTES
\n46. Subject to rule 54, a tax invoice referred to in section 31 shall be
\nissued by the registered person containing the following particulars,
\nnamely,-
\n(a) name, address and Goods and Services Tax
\nIdentification Number of the supplier;
\n(b) a consecutive serial number not exceeding sixteen
\ncharacters, in one or multiple series, containing alphabets or
\nnumerals or special characters- hyphen or dash and slash
\nsymbolised as “” and “” respectively, and any combination
\nthereof, unique for a financial year;
\n(c)
\n(d)
\ndate of its issue;
\nname, address and Goods and Services Tax
\nIdentification Number or Unique Identity Number, if
\nregistered, of the recipient;
\n(e) name and address of the recipient and the address of
\ndelivery, along with the name of the State and its cod<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntax or cess);
\n(n)
\nplace of supply along with the name of the State, in the
\ncase of a supply in the course of inter-State trade or
\ncommerce;
\n(0) address of delivery where the same is different from
\nthe place of supply;
\n(p)
\n(q)
\nwhether the tax is payable on reverse charge basis; and
\nsignature or digital signature of the supplier or his
\nauthorised representative:
\nProvided that the Board may, on the recommendations
\nof the Council, by notification, specify-
\n(i)
\nthe number of digits of Harmonised System of
\nNomenclature code for goods or services that a class of
\nregistered persons shall be required to mention, for
\nsuch period as may be specified in the said
\nnotification; and
\n(ii) the class of registered persons that would not
\nbe required to mention the Harmonised System of
\nNomenclature code for goods or services, for such
\nperiod as may be specified in the said notification:
\nProvided further that where an invoice is
\nrequired to be issued under clause (f) of sub-section (3)
\no<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand
\n(b) the recipient does not require such
\ninvoice, and shall issue a consolidated tax
\ninvoice for such supplies at the close of each
\nday in respect of all such supplies.
\nTime limit
\nfor issuing
\ntax invoice
\nManner of
\nissuing
\ninvoice
\n47. The invoice referred to in rule 46, in the case of the taxable supply
\nof services, shall be issued within a period of thirty days from the
\ndate of the supply of service:
\nProvided that where the supplier of services is an insurer or a
\nbanking company or a financial institution, including a non-banking
\nfinancial company, the period within which the invoice or any
\ndocument in lieu thereof is to be issued shall be forty five days from
\nthe date of the supply of service:
\nProvided further that an insurer or a banking company or a
\nfinancial institution, including a non-banking financial company, or
\na telecom operator, or any other class of supplier of services as may
\nbe notified by the Government on the recommendations o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nportal in FORM GSTR-1.
\n49. A bill of supply referred to in clause (c) of sub-section (3) of section
\n31 shall be issued by the supplier containing the following details,
\nnamely,-
\n(a)
\nname, address and Goods and Services Tax
\nIdentification Number of the supplier;
\n(b) a consecutive serial number not exceeding sixteen
\ncharacters, in one or multiple series, containing alphabets or
\nnumerals or special characters -hyphen or dash and slash
\nsymbolised as \u201c-\u201d and “\/” respectively, and any combination
\nthereof, unique for a financial year;
\n(c)
\n(d)
\ndate of its issue;
\nname, address and Goods and Services Tax
\nIdentification Number or Unique Identity Number, if
\nregistered, of the recipient;
\n(e) Harmonised System of Nomenclature Code for goods
\nor services;
\n(f)
\n(g)
\ndescription of goods or services or both;
\nvalue of supply of goods or services or both taking into
\naccount discount or abatement, if any; and
\n(h) signature or digital signature of the supplier or his
\nauthorised repre<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregistered, of the recipient;
\n(e)
\n(f)
\n(g)
\ndescription of goods or services;
\namount of advance taken;
\nrate of tax (central tax, State tax, integrated tax, Union
\nterritory tax or cess);
\n(h) amount of tax charged in respect of taxable goods or
\nservices (central tax, State tax, integrated tax, Union territory
\ntax or cess);
\n(i)
\nplace of supply along with the name of State and its
\ncode, in case of a supply in the course of inter-State trade or
\ncommerce;
\n(j)
\nwhether the tax is payable on reverse charge basis; and
\nsignature or digital signature of the supplier or his
\nauthorised representative:
\n(k)
\nProvided that where at the time of receipt of advance,-
\n(ii)
\n(i)
\nthe rate of tax is not determinable, the tax shall
\nbe paid at the rate of eighteen per cent.;
\nthe nature of supply is not determinable, the same shall
\nbe treated as inter-State supply.
\n51. A refund voucher referred to in clause (e) of sub-section (3) of
\nsection 31 shall contain the followin<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(j)
\n(k)
\nsignature or digital signature of the supplier or his
\nauthorised representative.
\nPayment
\nvoucher
\n52. A payment voucher referred to in clause (g) of sub-section (3) of
\nsection 31 shall contain the following particulars, namely:-
\n(a) name, address and Goods and Services Tax
\nIdentification Number of the supplier if registered;
\n(b) a consecutive serial number not exceeding sixteen
\ncharacters, in one or multiple series, containing alphabets or
\nnumerals or special characters-hyphen or dash and slash
\nsymbolised as “” and “” respectively, and any combination
\nthereof, unique for a financial year;
\nname, address and Goods and Services Tax
\nIdentification Number of the recipient;
\n(c)
\ndate of its issue;
\n(d)
\n(e)
\n(f)
\namount paid;
\n(g)
\ndescription of goods or services;
\nrate of tax (central tax, State tax, integrated tax, Union
\nterritory tax or cess);
\n(h) amount of tax payable in respect of taxable goods or
\nservices (central tax, State tax, integrated ta<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nname, address and Goods and Services Tax
\nIdentification Number or Unique Identity Number, if
\nregistered, of the recipient;
\n(g)
\nname and address of the recipient and the
\naddress of delivery, along with the name of State and
\nits code, if such recipient is un-registered;
\n(h)
\nserial number and date of the corresponding tax
\ninvoice or, as the case may be, bill of supply;
\n(i)
\nvalue of taxable supply of goods or services,
\nrate of tax and the amount of the tax credited or, as the
\ncase may be, debited to the recipient; and
\n(j)
\nsignature or digital signature of the supplier or
\nhis authorised representative.
\nEvery registered person who has been granted
\nregistration with effect from a date earlier than the date of
\nissuance of certificate of registration to him, may issue revised
\ntax invoices in respect of taxable supplies effected during the
\nperiod starting from the effective date of registration till the
\ndate of the issuance of the certificate of registration:
\nProvided that the r<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(b) a consecutive serial number not exceeding sixteen
\ncharacters, in one or multiple series, containing alphabets or
\nnumerals or special characters- hyphen or dash and slash
\nsymbolised as-“-“, “P” respectively, and any combination
\nthereof, unique for a financial year;
\n(c) date of its issue;
\n(d) name, address and Goods and Services Tax
\nIdentification Number of the recipient to whom the credit is
\ndistributed;
\n(e) amount of the credit distributed; and
\n(f) signature or digital signature of the Input Service
\nDistributor or his authorised representative:
\nProvided that where the Input Service Distributor is an
\noffice of a banking company or a financial institution,
\nincluding a non-banking financial company, a tax invoice
\nshall include any document in lieu thereof, by whatever
\nname called, whether or not serially numbered but
\ncontaining the information as mentioned above.
\n(2) Where the supplier of taxable service is an insurer or a
\nbanking company or a <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nNumber of the person liable for paying tax whether as
\nconsigner, consignee or goods transport agency, and also
\ncontaining other information as mentioned under rule 46.
\n(4) Where the supplier of taxable service is supplying
\npassenger transportation service, a tax invoice shall include
\nticket in any form, by whatever name called, whether or not
\nserially numbered, and whether or not containing the address
\nof the recipient of service but containing other information as
\nmentioned under rule 46.
\n(5) The provisions of sub-rule (2) or sub-rule (4) shall
\napply, mutatis mutandis, to the documents issued under rule
\n49 or rule 50 or rule 51 or rule 52 or rule 53.
\n55. (1) For the purposes of-
\n(viii)
\n(a)
\nsupply of liquid gas where the quantity at the
\ntime of removal from the place of business of the
\nsupplier is not known,
\n(b)
\n(c)
\ntransportation of goods for job work,
\ntransportation of goods for reasons other than
\nby way of supply, or
\n(d)
\nBoa<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ix)
\n(2) The delivery challan shall be prepared in triplicate, in
\ncase of supply of goods, in the following manner, namely:-
\n(b)
\n(c)
\n(a) the original copy being marked as ORIGINAL
\nFOR CONSIGNEE;
\nthe duplicate copy being marked as DUPLICATE FOR
\nTRANSPORTER; and
\nthe triplicate copy being marked as TRIPLICATE FOR
\nCONSIGNER.
\n(3)
\nWhere goods are being transported on a delivery
\nchallan in lieu of invoice, the same shall be declared as
\nspecified in rule 138.
\n(4)
\nWhere the goods being transported are for the purpose
\nof supply to the recipient but the tax invoice could not be
\nissued at the time of removal of goods for the purpose of
\nsupply, the supplier shall issue a tax invoice after delivery of
\ngoods.
\n(5) Where the goods are being transported in a semi
\nknocked down or completely knocked down condition –
\n(a)
\nthe supplier shall issue the complete invoice
\nbefore dispatch of the first consignment;
\n(b) the supplier shall issue a delivery challan for
\neach of the subsequent consignments, giving <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ncontain particulars of the opening balance, receipt, supply,
\ngoods lost, stolen, destroyed, written off or disposed of by way
\nof gift or free sample and the balance of stock including raw
\nmaterials, finished goods, scrap and wastage thereof.
\n(3) Every registered person shall keep and maintain a separate
\naccount of advances received, paid and adjustments made
\nthereto.
\n(4) Every registered person, other than a person paying tax under
\nsection 10, shall keep and maintain an account, containing the
\ndetails of tax payable (including tax payable in accordance with
\nthe provisions of sub-section (3) and sub-section (4) of section
\n9), tax collected and paid, input tax, input tax credit claimed,
\ntogether with a register of tax invoice, credit notes, debit notes,
\ndelivery challan issued or received during any tax period.
\n(5) Every registered person shall keep the particulars of –
\n(a)
\n(b)
\n(c)
\nnames and complete addresses of suppliers from whom
\nhe has received the goods or services <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\notherwise than those of clerical nature, shall be scored out
\nunder attestation and thereafter, the correct entry shall be
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\nrecorded and where the registers and other documents are
\nmaintained electronically, a log of every entry edited or deleted
\nshall be maintained.
\n(9) Each volume of books of account maintained manually by the
\nregistered person shall be serially numbered.
\n(10) Unless proved otherwise, if any documents, registers, or any
\nbooks of account belonging to a registered person are found at
\nany premises other than those mentioned in the certificate of
\nregistration, they shall be presumed to be maintained by the
\nsaid registered person.
\n(11) Every agent referred to in clause (5) of section 2 shall
\nmaintain accounts depicting the,-
\n(a) particulars of authorisation received by him from each
\nprincipal to receive or supply goods or services on
\nbehalf of such principal separately;
\n(b) part<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a) the names and addresses of the persons on whose
\nbehalf the works contract is executed;
\n(b) description, value and quantity (wherever applicable)
\nof goods or services received for the execution of works
\ncontract;
\n2311
\n\u00e0\u00b8\u201e\u00e0\u00b8\u00a5
\n2312
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\nGeneration
\nand
\nmaintenance
\nof electronic
\nrecords
\n(c) description, value and quantity (wherever applicable)
\nof goods or services utilized in the execution of works
\ncontract;
\n(d) the details of payment received in respect of each
\nworks contract; and
\n(e) the names and addresses of suppliers from whom he
\nreceived goods or services.
\n(15) The records under the provisions of this Chapter may be
\nmaintained in electronic form and the record so maintained
\nshall be authenticated by means of a digital signature.
\n(16) Accounts maintained by the registered person together with
\nall invoices, bills of supply, credit and debit notes, and
\ndelivery challans relating to stocks, deliveries, inward
\ns<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsuch records due to accidents or natural causes, the information
\ncan be restored within a reasonable period of time.
\n(2) The registered person maintaining electronic records shall
\nproduce, on demand, the relevant records or documents, duly
\nauthenticated by him, in hard copy or in any electronically
\nreadable format.
\n(3) Where the accounts and records are stored electronically by any
\nregistered person, he shall, on demand, provide the details of
\nsuch files, passwords of such files and explanation for codes
\nRecords to
\nbe
\nmaintained
\nby owner or
\noperator of
\ngodown or
\nwarehouse
\nand
\ntransporters
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\nused, where necessary, for access and any other information
\nwhich is required for such access along with a sample copy in
\nprint form of the information stored in such files.
\n58. (1) Every person required to maintain records and accounts in
\naccordance with the provisions of sub-section (2) of section
\n35, if not alread<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nconsigner and consignee for each of his branches.
\n(b) every owner or operator of a warehouse or godown shall
\nmaintain books of accounts with respect to the period for
\nwhich particular goods remain in the warehouse, including
\nthe particulars relating to dispatch, movement, receipt and
\ndisposal of such goods.
\n(5) The owner or the operator of the godown shall store the goods
\nin such manner that they can be identified item-wise and
\nowner-wise and shall facilitate any physical verification or
\ninspection by the proper officer on demand.
\n2313
\n2314
\nForm and
\nmanner of
\nfurnishing
\ndetails of
\noutward
\nsupplies
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\nChapter VIII
\nReturns
\n59. (1) Every registered person, other than a person referred to in
\nsection 14 of the Integrated Goods and Services Tax Act,
\n2017, required to furnish the details of outward supplies of
\ngoods or services or both under section 37, shall furnish such
\ndetails in FORM GSTR-1 electronically through the
\ncommon portal, either <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(4) The details of inward supplies added, corrected or deleted by the
\nrecipient in his FORM GSTR-2 under section 38 or FORM
\nGSTR-4 or FORM GSTR-6 under section 39 shall be made
\navailable to the supplier electronically in FORM GSTR-1A
\nthrough the common portal and such supplier may either accept
\nor reject the modifications made by the recipient and FORM
\nGSTR-1 furnished earlier by the supplier shall stand amended
\nto the extent of modifications accepted by him.
\nForm and
\nmanner of
\nfurnishing
\ndetails of
\ninward
\nsupplies
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\n60. (1) Every registered person, other than a person referred to in
\nsection 14 of the Integrated Goods and Services Tax Act, 2017,
\nrequired to furnish the details of inward supplies of goods or
\nservices or both received during a tax period under sub-section
\n(2) of section 38 shall, on the basis of details contained in Part
\nA, Part B and Part C of FORM GSTR-2A, prepare such
\ndetails as specif<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nperson in his return in FORM GSTR-5 under rule 63 shall be
\nmade available to the recipient of credit in Part A of FORM
\nGSTR 2A electronically through the common portal and the
\nsaid recipient may include the same in FORM GSTR-2.
\nThe details of invoices furnished by an Input Service Distributor
\nin his return in FORM GSTR-6 under rule 65 shall be made
\navailable to the recipient of credit in Part B of FORM GSTR
\n2A electronically through the common portal and the said
\nrecipient may include the same in FORM GSTR-2.
\nThe details of tax deducted at source furnished by the deductor
\nunder sub-section (3) of section 39 in FORM GSTR-7 shall be
\nmade available to the deductee in Part C of FORM GSTR-2A
\nelectronically through the common portal and the said deductee
\nmay include the same in FORM GSTR-2.
\nThe details of tax collected at source furnished by an e-
\ncommerce operator under section 52 in FORM GSTR-8 shall
\nbe made available to the concerned person in Part C of FORM
\nGSTR 2A e<\/p>\n
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\nFacilitation Centre notified by the Commissioner.
\n(2) Part A of the return under sub-rule (1) shall be electronically
\ngenerated on the basis of information furnished through FORM
\nGSTR-1, FORM GSTR-2 and based on other liabilities of
\npreceding tax periods.
\n(3) Every registered person furnishing the return under sub-rule (1)
\nshall, subject to the provisions of section 49, discharge his
\nliability towards tax, interest, penalty, fees or any other amount
\npayable under the Act or the provisions of this Chapter by
\ndebiting the electronic cash ledger or electronic credit ledger
\nand include the details in Part B of the return in FORM GSTR-
\n3.
\n(4) A registered person, claiming refund of any balance in the
\nelectronic cash ledger in accordance with the provisions of sub-
\nsection (6) of section 49, may claim such refund in Part B of the
\nreturn in FORM GSTR-3 and such return shall be deemed to be
\nan application filed under section 54.
\nWhere the <\/p>\n
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\nnon-resident
\ntaxable
\nperson
\n(3) The return furnished under sub-rule (1) shall include the –
\n(a)
\n(b)
\ninvoice wise inter-State and intra-State inward supplies
\nreceived from registered and un-registered persons;
\nand
\nconsolidated details of outward supplies made.
\n(4) A registered person who has opted to pay tax under section 10
\nfrom the beginning of a financial year shall, where required,
\nfurnish the details of outward and inward supplies and return
\nunder rules 59, 60 and 61 relating to the period during which the
\nperson was liable to furnish such details and returns till the due
\ndate of furnishing the return for the month of September of the
\nsucceeding financial year or furnishing of annual return of the
\npreceding financial year, whichever is earlier.
\nExplanation. For the purpose of this sub-rule, it is hereby
\ndeclared that the person shall not be eligible to avail of input tax
\ncredit on receipt of invoices or debit notes from the supplier for
\nthe period prior to his opting for the c<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nwhichever is earlier.
\nForm and
\nmanner of
\nsubmission
\nof return by
\npersons
\nproviding
\n64.Every registered person providing online information and data base
\naccess or retrieval services from a place outside India to a person in
\nIndia other than a registered person shall file return in FORM
\nGSTR-5A on or before the twentieth day of the month succeeding
\nthe calendar month or part thereof.
\nonline
\ninformation
\nand database
\naccess or
\nretrieval
\nservices
\n2317
\n2318
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\nForm and
\nmanner of
\nsubmission
\nof return by
\nan Input
\nService
\nDistributor
\nForm and
\nmanner of
\nsubmission
\nof return by
\na person
\nrequired to
\ndeduct tax at
\nsource
\nForm and
\nmanner of
\nsubmission
\nof statement
\nof supplies
\nthrough an
\ne-commerce
\noperator
\nNotice to
\nnon-filers of
\nreturns
\nMatching of
\nclaim of
\ninput tax
\ncredit
\n65.Every Input Service Distributor shall, on the basis of details
\ncontained in FORM GSTR-6A, and where required, after adding,
\ncorrecting or dele<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n67.(1) Every electronic commerce operator required to collect tax at
\nsource under section 52 shall furnish a statement in FORM
\nGSTR-8 electronically on the common portal, either directly or
\nfrom a Facilitation Centre notified by the Commissioner,
\ncontaining details of supplies effected through such operator
\nand the amount of tax collected as required under sub-section
\n(1) of section 52.
\n(2) The details furnished by the operator under sub-rule (1) shall be
\nmade available electronically to each of the suppliers in Part C
\nof FORM GSTR-2A on the common portal after the due date
\nof filing of FORM GSTR-8.
\n68. A notice in FORM GSTR-3A shall be issued, electronically, to a
\nregistered person who fails to furnish return under section 39 or
\nsection 44 or section 45 or section 52.
\n69. The following details relating to the claim of input tax credit on
\ninward supplies including imports, provisionally allowed under
\nsection 41, shall be matched under section 42 after the due date for
\nfurni<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\non the basis of FORM GSTR-2A without amendment shall be
\ntreated as matched if the corresponding supplier has furnished
\na valid return;
\n(ii) The claim of input tax credit shall be considered as matched
\nwhere the amount of input tax credit claimed is equal to or less
\nthan the output tax paid on such tax invoice or debit note by
\nthe corresponding supplier.
\n70.(1) The final acceptance of claim of input tax credit in respect of any
\ntax period, specified in sub-section (2) of section 42, shall be
\nmade available electronically to the registered person making
\nsuch claim in FORM GST MIS-1 through the common portal.
\n(2) The claim of input tax credit in respect of any tax period which
\nhad been communicated as mismatched but is found to be
\nmatched after rectification by the supplier or recipient shall be
\nfinally accepted and made available electronically to the person
\nmaking such claim in FORM GST MIS-1 through the common
\nportal.
\n2319
\n2320
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\nCo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ninward supplies to be furnished for the month in which the
\ndiscrepancy is made available.
\n(4) Where the discrepancy is not rectified under sub-rule (2) or sub-
\nrule (3), an amount to the extent of discrepancy shall be added
\nto the output tax liability of the recipient in his return to be
\nfurnished in FORM GSTR-3 for the month succeeding the
\nmonth in which the discrepancy is made available.
\nExplanation.- For the purposes of this rule, it is hereby declared
\nthat-
\n(i)
\n(ii)
\nRectification by a supplier means adding or correcting
\nthe details of an outward supply in his valid return so
\nas to match the details of corresponding inward supply
\ndeclared by the recipient;
\nRectification by the recipient means deleting or
\ncorrecting the details of an inward supply so as to
\nmatch the details of corresponding outward supply
\ndeclared by the supplier.
\n72. Duplication of claims of input tax credit in the details of inward
\nsupplies shall be communicated <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nmatching relating to claim of reduction in output tax liability to such
\ndate as may be specified therein.
\nExplanation.- For the purposes of this rule, it is hereby declared that
\n(i) the claim of reduction in output tax liability due to issuance of
\ncredit notes in FORM GSTR-1 that were accepted by the
\ncorresponding recipient in FORM GSTR-2 without
\namendment shall be treated as matched if the said recipient
\nhas furnished a valid return.
\n(ii) the claim of reduction in the output tax liability shall be
\nconsidered as matched where the amount of output tax
\nliability after taking into account the reduction claimed is
\nequal to or more than the claim of input tax credit after taking
\ninto account the reduction admitted and discharged on such
\ncredit note by the corresponding recipient in his valid return.
\n74.(1) The final acceptance of claim of reduction in output tax liability
\nin respect of any tax period, specified in sub-section (2) of
\nsection 43, shall be made available electronically to<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nelectronically in FORM GST MIS-2 through the common
\nportal on or before the last date of the month in which the
\nmatching has been carried out.
\n(2) A supplier to whom any discrepancy is made available under
\nsub-rule (1) may make suitable rectifications in the statement
\nof outward supplies to be furnished for the month in which the
\ndiscrepancy is made available.
\n(3) A recipient to whom any discrepancy is made available under
\nsub-rule (1) may make suitable rectifications in the statement
\nof inward supplies to be furnished for the month in which the
\ndiscrepancy is made available.
\n(4) Where the discrepancy is not rectified under sub-rule (2) or
\nsub-rule (3), an amount to the extent of discrepancy shall be
\nadded to the output tax liability of the supplier and debited to
\nthe electronic liability register and also shown in his return in
\nFORM GSTR-3 for the month succeeding the month in
\nwhich the discrepancy is made available.
\nExplanation. For the purposes of this rule, <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntowards interest or the taxable person may claim refund of the
\namount under section 54.
\nMatching of
\ndetails
\nfurnished by
\nthe e-
\n78. The following details relating to the supplies made through an e-
\nCommerce operator, as declared in FORM GSTR-8, shall be
\nmatched with the corresponding details declared by the supplier in
\nFORM GSTR-1,
\nCommerce
\noperator
\nwith the
\ndetails
\n(a)
\nfurnished by
\nthe supplier
\n(b)
\nnet taxable value:
\nState of place of supply; and
\nProvided that where the time limit for furnishing FORM
\nGSTR-1 under section 37 has been extended, the date of matching
\nof the above mentioned details shall be extended accordingly.
\nProvided further that the Commissioner may, on the
\nrecommendations of the Council, by order, extend the date of
\nmatching to such date as may be specified therein.
\nCommunica- 79. (1) Any discrepancy in the details furnished by the operator and
\ntion and
\nrectification
\nof
\ndiscrepancy
\nin details
\nfurnished by
\nthe e-
\ncommerce
\noperator a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\naddition to the output tax liability and interest payable thereon
\n2323
\n2324
\nAnnual
\nreturn
\nFinal return
\nDetails of
\ninward
\nsupplies of
\npersons
\nhaving
\nUnique
\nIdentity
\nNumber
\nProvisions
\nrelating to a
\ngoods and
\nservices tax
\npractitioner
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\nshall be made available to the supplier electronically on the
\ncommon portal in FORM GST MIS-3.
\n80. (1) Every registered person, other than an Input Service Distributor,
\na person paying tax under section 51 or section 52, a casual
\ntaxable person and a non-resident taxable person, shall furnish
\nan annual return as specified under sub-section (1) of section 44
\nelectronically in FORM GSTR-9 through the common portal
\neither directly or through a Facilitation Centre notified by the
\nCommissioner:
\nProvided that a person paying tax under section 10 shall
\nfurnish the annual return in FORM GSTR-9A.
\n(2) Every electronic commerce operator required to collect tax at
\nsource under section 52 shall furnish annua<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\neither directly or through a Facilitation Centre notified by the
\nCommissioner.
\n(2) Every person who has been issued a Unique Identity Number for
\npurposes other than refund of the taxes paid shall furnish the
\ndetails of inward supplies of taxable goods or services or both as
\nmay be required by the proper officer in FORM GSTR-11.
\n83.(1) An application in FORM GST PCT-01 may be made
\nelectronically through the common portal either directly or
\nthrough a Facilitation Centre notified by the Commissioner for
\nenrolment as goods and services tax practitioner by any person
\nwho,
\n(i) is a citizen of India;
\n(ii) is a person of sound mind;
\n(iii) is not adjudicated as insolvent;
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\n(iv) has not been convicted by a competent court;
\nand satisfies any of the following conditions, namely:-
\n(a) that he is a retired officer of the Commercial Tax
\nDepartment of any State Government or of the Central
\nBoard of E<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a) final examination of the Institute of Chartered
\nAccountants of India; or
\n(b) final examination
\nAccountants of India; or
\nof the Institute of Cost
\n(c) final examination of the Institute of Company
\nSecretaries of India.
\n(2)
\nOn receipt of the application referred to in sub-rule (1), the
\nofficer authorised in this behalf shall, after making such
\nenquiry as he considers necessary, either enrol the applicant as
\na goods and services tax practitioner and issue a certificate to
\nthat effect in FORM GST PCT-02 or reject his application
\nwhere it is found that the applicant is not qualified to be
\nenrolled as a goods and services tax practitioner.
\n2325
\n2326
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\n(3)
\nThe enrolment made under sub-rule (2) shall be valid until it is
\ncancelled:
\nProvided that no person enrolled as a goods and services
\ntax practitioner shall be eligible to remain enrolled unless he
\npasses such examination conducted at such periods and by such
\nauthority as may be notified b<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nPCT-05 or, at any time, withdraw such authorisation in FORM
\nGST PCT-05 and the goods and services tax practitioner so
\nauthorised shall be allowed to undertake such tasks as indicated
\nin the said authorisation during the period of authorisation.
\n(7) Where a statement required to be furnished by a registered
\nperson has been furnished by the goods and services tax
\npractitioner authorised by him, a confirmation shall be sought
\nfrom the registered person over email or SMS and the statement
\nfurnished by the goods and services tax practitioner shall be
\nmade available to the registered person on the common portal:
\nProvided that where the registered person fails to respond to the
\nrequest for confirmation till the last date of furnishing of such
\nstatement, it shall be deemed that he has confirmed the
\nstatement furnished by the goods and services tax practitioner.
\n(8) A goods and services tax practitioner can undertake any or all of
\nthe following activities on behalf of a <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ngoods and services tax practitioner shall-
\n(a)
\n(b)
\ngive his consent in FORM GST PCT-05 to any goods
\nand services tax practitioner to prepare and furnish his
\nreturn; and
\nbefore confirming submission of any statement
\nprepared by the goods and services tax practitioner,
\nensure that the facts mentioned in the return are true
\nand correct.
\n(10) The goods and services tax practitioner shall-
\n(a)
\n(b)
\nprepare the statements with due diligence; and
\naffix his digital signature on the statements prepared
\nby him or electronically verify using his credentials.
\n(11) A goods and services tax practitioner enrolled in any other State
\nor Union territory shall be treated as enrolled in the State or
\nUnion territory for the purposes specified in sub-rule (8).
\n84. (1) No person shall be eligible to attend before any authority as a
\ngoods and services tax practitioner in connection with any
\nproceedings under the Act on behalf of any registered or un-
\nregistered person unless he has been enrolled under rule<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nany proceedings under the Act or as ascertained by the said
\nperson;
\n(c) the amount of tax and interest payable as a result of
\nmismatch under section 42 or section 43 or section 50; or
\n(d) any amount of interest that may accrue from time to time.
\n(3) Subject to the provisions of section 49, payment of every
\nliability by a registered person as per his return shall be made by
\ndebiting the electronic credit ledger maintained as per rule 86 or
\nthe electronic cash ledger maintained as per rule 87 and the
\nelectronic liability register shall be credited accordingly.
\n(4) The amount deducted under section 51, or the amount collected
\nunder section 52, or the amount payable on reverse charge basis,
\nor the amount payable under section 10, any amount payable
\ntowards interest, penalty, fee or any other amount under the Act
\nshall be paid by debiting the electronic cash ledger maintained
\nas per rule 87 and the electronic liability register shall be
\ncredited accordingly.
\n(5) Any am<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntax credit under the Act shall be credited to the said ledger.
\n(2) The electronic credit ledger shall be debited to the extent of
\ndischarge of any liability in accordance with the provisions of
\nsection 49.
\n(3) Where a registered person has claimed refund of any unutilized
\namount from the electronic credit ledger in accordance with the
\nprovisions of section 54, the amount to the extent of the claim
\nshall be debited in the said ledger.
\n(4) If the refund so filed is rejected, either fully or partly, the
\namount debited under sub-rule (3), to the extent of rejection,
\nshall be re-credited to the electronic credit ledger by the proper
\nofficer by an order made in FORM GST PMT-03.
\n(5) Save as provided in the provisions of this Chapter, no entry shall
\nbe made directly in the electronic credit ledger under any
\ncircumstance.
\n(6) A registered person shall, upon noticing any discrepancy in his
\nelectronic credit ledger, communicate the same to the o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfollowing modes, namely:-
\n(i)
\n(ii)
\n(iii)
\n(iv)
\nInternet Banking through authorised banks;
\nCredit card or Debit card through the authorised bank;
\nNational Electronic Fund Transfer or Real Time Gross
\nSettlement from any bank; or
\nOver the Counter payment through authorised banks
\nfor deposits up to ten thousand rupees per challan per
\ntax period, by cash, cheque or demand draft:
\nProvided that the restriction for deposit up to ten thousand
\nrupees per challan in case of an Over the Counter payment shall
\nnot apply to deposit to be made by –
\n(a)
\n(b)
\nGovernment Departments or any other deposit to be
\nmade by persons as may be notified by the
\nCommissioner in this behalf;
\nProper officer or any other officer authorised to
\nrecover outstanding dues from any person, whether
\nregistered or not, including recovery made through
\nattachment or sale of movable or immovable
\nproperties;
\nProper officer or any other officer authorised for the
\namounts collected by way of cash, cheque or <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\n(6) On successful credit of the amount to the concerned
\ngovernment account maintained in the authorised bank, a
\nChallan Identification Number shall be generated by the
\ncollecting bank and the same shall be indicated in the challan.
\n(7) On receipt of the Challan Identification Number from the
\ncollecting bank, the said amount shall be credited to the
\nelectronic cash ledger of the person on whose behalf the
\ndeposit has been made and the common portal shall make
\navailable a receipt to this effect.
\n(8)
\nWhere the bank account of the person concerned, or the
\nperson making the deposit on his behalf, is debited but no
\nChallan Identification Number is generated or generated but
\nnot communicated to the common portal, the said person may
\nrepresent electronically in FORM GST PMT-07 through the
\ncommon portal to the bank or electronic gateway through
\nwhich the deposit was initiated.
\n(9) Any amount deducted und<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nclarified that a refund shall be deemed to be rejected, if the
\nappeal is finally rejected or if the claimant gives an
\nundertaking to the proper officer that he shall not file an
\nappeal.
\n2331
\n2332
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\nIdentification
\nnumber for each
\ntransaction
\n88. (1) A unique identification number shall be generated at the
\ncommon portal for each debit or credit to the electronic cash
\nor credit ledger, as the case may be.
\n(2) The unique identification number relating to discharge of
\nany liability shall be indicated in the corresponding entry in
\nthe electronic liability register.
\n(3) A unique identification number shall be generated at the
\ncommon portal for each credit in the electronic liability
\nregister for reasons other than those covered under sub-rule
\n(2).
\nApplication for
\nrefund of tax,
\ninterest, penalty,
\nfees or any other
\namount
\nChapter X
\nRefund
\n89. (1) Any person, except the persons covered under notification
\nissued under sect<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nregarding receipt of services for authorised operations
\nas endorsed by the specified officer of the Zone:
\nProvided also that in respect of supplies regarded as deemed
\nexports, the application shall be filed by the recipient of
\ndeemed export supplies:
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\n2333
\nProvided also that refund of any amount, after adjusting the
\ntax payable by the applicant out of the advance tax deposited
\nby him under section 27 at the time of registration, shall be
\nclaimed in the last return required to be furnished by him.
\n(2) The application under sub-rule (1) shall be accompanied by
\nany of the following documentary evidences in Annexure 1
\nof Form GST RFD-01, as applicable, to establish that a
\nrefund is due to the applicant, namely:-
\n(a) the reference number of the order and a copy of the
\norder passed by the proper officer or an appellate
\nauthority or Appellate Tribunal or court resulting in
\nsuch refund or reference number of the payment of the
\namount specifi<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nby the recipient to the supplier for authorised
\noperations as defined under the Special Economic
\nZone Act, 2005, in a case where the refund is on
\naccount of supply of services made to a Special
\nEconomic Zone unit or a Special Economic Zone
\ndeveloper;
\n(f) a declaration to the effect that the Special Economic
\nZone unit or the Special Economic Zone developer has
\nnot availed the input tax credit of the tax paid by the
\nsupplier of goods or services or both, in a case where
\nthe refund is on account of supply of goods or services
\nmade to a Special Economic Zone unit or a Special
\nEconomic Zone developer;
\n2334
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\n(g)
\na statement containing the number and date of invoices
\nalong with such other evidence as may be notified in
\nthis behalf, in a case where the refund is on account of
\ndeemed exports;
\n(h) a statement containing the number and the date of the
\ninvoices received and issued during a tax period in a
\ncase where t<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(a) or clause (b) or clause (c) or clause (d) or clause (f)
\nof sub-section (8) of section 54;
\n(m) a Certificate in Annexure 2 of FORM GST RFD-01
\nissued by a chartered accountant or a cost accountant
\nto the effect that the incidence of tax, interest or any
\nother amount claimed as refund has not been passed on
\nto any other person, in a case where the amount of
\nrefund claimed exceeds two lakh rupees:
\nProvided that a certificate is not required to be
\nfurnished in respect of cases covered under clause (a)
\nor clause (b) or clause (c) or clause (d) or clause (f) of
\nsub-section (8) of section 54;
\nExplanation.- For the purposes of this rule-
\n(i)
\nin case of refunds referred to in clause (c) of
\nsub-section (8) of section 54, the expression
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\n“invoice” means invoice conforming to the
\nprovisions contained in section 31;
\n2335
\n(ii)
\nwhere the amount of tax has been recovered
\nfrom the recipient, it shall be deemed that the
\nincidence<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nletter of undertaking;
\n“Turnover of zero-rated supply of services” means the
\nvalue of zero-rated supply of services made without
\npayment of tax under bond or letter of undertaking,
\ncalculated in the following manner, namely:-
\nZero-rated supply of services is the aggregate of the
\npayments received during the relevant period for zero-
\nrated supply of services and zero-rated supply of
\nservices where supply has been completed for which
\npayment had been received in advance in any period
\nprior to the relevant period reduced by advances
\nreceived for zero-rated supply of services for which
\nthe supply of services has not been completed during
\nthe relevant period;
\n“Adjusted Total turnover” means the turnover in a
\nState or a Union territory, as defined under sub-
\nsection (112) of section 2, excluding the value of
\n2336
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\nAcknowledgement.
\n(F)
\nexempt supplies other than zero-rated supplies, during
\nthe relevant period;
\n“<\/p>\n
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\nofficer who shall, within a period of fifteen days of filing of
\nthe said application, scrutinize the application for its
\ncompleteness and where the application is found to be
\ncomplete in terms of sub-rule (2), (3) and (4) of rule 89, an
\nacknowledgement in FORM GST RFD-02 shall be made
\navailable to the applicant through the common portal
\nelectronically, clearly indicating the date of filing of the
\nclaim for refund and the time period specified in sub-section
\n(7) of section 54 shall be counted from such date of filing.
\n(3) Where any deficiencies are noticed, the proper officer shall
\ncommunicate the deficiencies to the applicant in FORM
\nGST RFD-03 through the common portal electronically,
\nrequiring him to file a fresh refund application after
\nrectification of such deficiencies.
\n(4) Where deficiencies have been communicated in FORM
\nGST RFD-03 under the Central Goods and Service Tax
\nRules, 2017, the same shall also deemed to have been
\ncommunicat<\/p>\n
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\na period not exceeding seven days from the date of the
\nacknowledgement under sub-rule (1) or sub-rule (2) of rule
\n90.
\n(3)The proper officer shall issue a payment advice in FORM
\nGST RFD-05 for the amount sanctioned under sub-rule (2)
\nand the same shall be electronically credited to any of the
\nbank accounts of the applicant mentioned in his registration
\nparticulars and as specified in the application for refund.
\n92. (1) Where, upon examination of the application, the proper officer
\nis satisfied that a refund under sub-section (5) of section 54 is
\ndue and payable to the applicant, he shall make an order in
\nFORM GST RFD-06 sanctioning the amount of refund to
\nwhich the applicant is entitled, mentioning therein the amount,
\nif any, refunded to him on a provisional basis under sub-
\nsection (6) of section 54, amount adjusted against any
\noutstanding demand under the Act or under any existing law
\nand the balance amount refundable:
\nProvided that in cases where the amount of <\/p>\n
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\nFORM GST RFD-06 sanctioning the amount of refund in
\nwhole or part, or rejecting the said refund claim and the said
\norder shall be made available to the applicant electronically
\nand the provisions of sub-rule (1) shall, mutatis mutandis,
\napply to the extent refund is allowed:
\nProvided that no application for refund shall be rejected
\nwithout giving the applicant an opportunity of being heard.
\n(4) Where the proper officer is satisfied that the amount
\nrefundable under sub-rule (1) or sub-rule (2) is payable to the
\napplicant under sub-section (8) of section 54, he shall make an
\norder in FORM GST RFD-06 and issue a payment advice in
\nFORM GST RFD-05 for the amount of refund and the same
\nshall be electronically credited to any of the bank accounts of
\nthe applicant mentioned in his registration particulars and as
\nspecified in the application for refund.
\n(5) Where the proper officer is satisfied that the amount
\nrefundable under sub-rule (1) or sub-rule (2) <\/p>\n
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\nintegrated tax
\npaid on goods
\nexported out of
\nIndia
\n94. Where any interest is due and payable to the applicant under
\nsection 56, the proper officer shall make an order along with a
\npayment advice in FORM GST RFD-05, specifying therein the
\namount of refund which is delayed, the period of delay for which
\ninterest is payable and the amount of interest payable, and such
\namount of interest shall be electronically credited to any of the
\nbank accounts of the applicant mentioned in his registration
\nparticulars and as specified in the application for refund.
\n95.(1) Any person eligible to claim refund of tax paid by him on his
\ninward supplies as per notification issued section 55 shall apply
\nfor refund in FORM GST RFD-10 once in every quarter,
\nelectronically on the common portal, either directly or through
\na Facilitation Centre notified by the Commissioner, along with
\na statement of the inward supplies of goods or services or both
\nin FORM GSTR-11, prepared on the basis of the statement of
\nt<\/p>\n
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\nsuch treaty or international agreement shall prevail.
\n96.(1) The shipping bill filed by an exporter shall be deemed to be an
\napplication for refund of integrated tax paid on the goods
\nexported out of India and such application shall be deemed to
\nhave been filed only when:-
\n(a) the person in charge of the conveyance carrying the export
\ngoods duly files an export manifest or an export report
\ncovering the number and the date of shipping bills or bills
\nof export; and
\n2340
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\n(b) the applicant has furnished a valid return in FORM
\nGSTR-3;
\n(2) The details of the relevant export invoices contained in
\nFORM GSTR-1 shall be transmitted electronically by the
\ncommon portal to the system designated by the Customs and
\nthe said system shall electronically transmit to the common
\nportal, a confirmation that the goods covered by the said
\ninvoices have been exported out of India.
\n(3) Upon the receipt of the information regarding the <\/p>\n
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\njurisdictional Commissioner of central tax, State tax or Union
\nterritory tax, as the case may be, and a copy of such intimation
\nshall be transmitted to the common portal.
\n(6) Upon transmission of the intimation under sub-rule (5), the
\nproper officer of central tax or State tax or Union territory tax,
\nas the case may be, shall pass an order in Part B of FORM
\nGST RFD-07.
\n(7) Where the applicant becomes entitled to refund of the amount
\nwithheld under clause (a) of sub-rule (4), the concerned
\njurisdictional officer of central tax, State tax or Union territory
\ntax, as the case may be, shall proceed to refund the amount
\nafter passing an order in FORM GST RFD-06.
\n(8) The Central Government may pay refund of the integrated tax
\nto the Government of Bhutan on the exports to Bhutan for
\nsuch class of goods as may be notified in this behalf and
\nwhere such refund is paid to the Government of Bhutan, the
\nexporter shall not be paid any refund of the integ<\/p>\n
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\n(6) Any agency or organisation engaged in consumer welfare
\nactivities for a period of three years registered under the
\nprovisions of the Companies Act, 2013 (18 of 2013) or under
\nany other law for the time being in force, including village or
\nmandal or samiti level co-operatives of consumers especially
\nWomen, Scheduled Castes and Scheduled Tribes, or any
\nindustry as defined in the Industrial Disputes Act, 1947 (14 of
\n1947) recommended by the Bureau of Indian Standards to be
\nengaged for a period of five years in viable and useful research
\nactivity which has made, or is likely to make, significant
\ncontribution in formulation of standard mark of the products
\nof mass consumption, the Central Government or the State
\nGovernment may make an application for a grant from the
\nConsumer Welfare Fund:
\nProvided that a consumer may make application for
\nreimbursement of legal expenses incurred by him as a
\ncomplainant in a consumer dispute, after its final adjudication.
\n(7) <\/p>\n
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\nensuring proper utilisation of the grant;
\nto require any applicant, in case of any default, or
\nsuppression of material information on his part, to
\nrefund in lump-sum, the sanctioned grant to the
\nCommittee, and to be subject to prosecution under the
\nAct;
\nto recover any sum due from any applicant in
\naccordance with the provisions of the Act;
\nto require any applicant, or class of applicants to
\nsubmit a periodical report, indicating proper utilisation
\nof the grant;
\nto reject an application placed before it on account of
\nfactual inconsistency, or inaccuracy in material
\nparticulars;
\nto recommend minimum financial assistance, by way
\nof grant to an applicant, having regard to his financial
\nstatus, and importance and utility of nature of activity
\nunder pursuit, after ensuring that the financial
\nassistance provided shall not be misutilised;
\nto identify beneficial and safe sectors, where
\ninvestments out of Consumer Welfare Fund may be
\nmade and make recommendations, accordingly;
\nto relax the <\/p>\n
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\nrequiring the registered person to furnish additional
\ninformation or documents in support of his request and the
\napplicant shall file a reply to the notice in FORM GST
\nASMT-03, and may appear in person before the said officer
\nif he so desires.
\n(3) The proper officer shall issue an order in FORM GST
\nASMT-04, allowing payment of tax on a provisional basis
\nindicating the value or the rate or both on the basis of which
\nthe assessment is to be allowed on a provisional basis and the
\namount for which the bond is to be executed and security to
\nbe furnished not exceeding twenty five per cent. of the
\namount covered under the bond.
\n(4) The registered person shall execute a bond in accordance with
\nthe provisions of sub-section (2) of section 60 in FORM
\nGST ASMT-05 along with a security in the form of a bank
\nguarantee for an amount as determined under sub-rule (3):
\nProvided that a bond furnished to the proper officer under the
\nCentral Goods and Servi<\/p>\n
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\namount specified in sub-rule (5) and issue an order in FORM
\nGST ASMT-09 within a period of seven working days from
\nthe date of receipt of the application under sub-rule (6).
\n99. (1) Where any return furnished by a registered person is selected
\nfor scrutiny, the proper officer shall scrutinize the same in
\naccordance with the provisions of section 61 with reference to
\nthe information available with him, and in case of any
\ndiscrepancy, he shall issue a notice to the said person in
\nFORM GST ASMT-10, informing him of such discrepancy
\nand seeking his explanation thereto within such time, not
\nexceeding thirty days from the date of service of the notice or
\nsuch further period as may be permitted by him and also,
\nwhere possible, quantifying the amount of tax, interest and any
\nother amount payable in relation to such discrepancy.
\n(2) The registered person may accept the discrepancy mentioned
\nin the notice issued under sub-rule (1), and pay the <\/p>\n
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\nfile an application for withdrawal of the summary
\nassessment order in FORM GST ASMT-17.
\nAudit
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\n(5) The order of withdrawal or, as the case may be, rejection of
\nthe application under sub-section (2) of section 64 shall be
\nissued in FORM GST ASMT-18.
\n101. (1) The period of audit to be conducted under sub-section (1) of
\nsection 65 shall be a financial year or multiples thereof.
\n(2) Where it is decided to undertake the audit of a registered
\nperson in accordance with the provisions of section 65, the
\nproper officer shall issue a notice in FORM GST ADT-01
\nin accordance with the provisions of sub-section (3) of the
\nsaid section.
\n(3) The proper officer authorised to conduct audit of the records
\nand books of account of the registered person shall, with the
\nassistance of the team of officers and officials accompanying
\nhim, verify the documents on the basis of which the books of
\naccount are maintained and the returns<\/p>\n
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\nFORM GST ADT-03 to the registered person to get his
\nrecords audited by a chartered accountant or a cost
\naccountant specified in the said direction.
\n(2) On conclusion of special audit, the registered person shall be
\ninformed of the findings of special audit in FORM GST
\nADT-04.
\n2345
\n2346
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\nQualificat-
\ntion and
\nappointment
\nof members
\nof the
\nAuthority
\nfor Advance
\nRuling Audit
\nChapter – XII
\nAdvance Ruling
\n103. The Central Government and the State Government shall appoint
\nofficer in the rank of Joint Commissioner as member of the
\nAuthority for Advance Ruling.
\nForm and
\nmanner of
\napplication
\nto the
\nAuthority
\nfor Advance
\nRuling
\nCertifica-
\ntion of
\ncopies of the
\nadvance
\nrulings
\npronounced
\nby the
\nAuthority
\n104. (1) An application for obtaining an advance ruling under sub-
\nsection (1) of section 97 shall be made on the common
\nportal in FORM GST ARA-01 and shall be accompanied
\nby a fee of five thousand rupees, to be deposited in the
\nm<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nverification contained therein and all relevant documents
\naccompanying such appeal shall be signed, –
\n(a) in the case of the concerned officer or jurisdictional
\nofficer, by an officer authorised in writing by such
\nofficer; and
\n(b) in the case of an applicant, in the manner specified in rule
\n26.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\nCertification
\nof copies of
\n107. A copy of the advance ruling pronounced by the Appellate
\nAuthority for Advance Ruling and duly signed by the Members
\nshall be sent to-
\nthe advance
\nrulings
\npronounced
\n(a)
\nthe applicant and the appellant;
\nby the
\n(b)
\nAuthority
\nthe concerned officer of central tax and State or Union
\nterritory tax;
\n(c)
\nthe jurisdictional officer of central tax and State or
\nUnion territory tax; and
\n(d)
\nthe Authority,
\nAppeal to the
\nAppellate
\nAuthority
\nin accordance with the provisions of sub-section (4) of section
\n101 of the Act.
\nChapter – XIII
\nAppeals and Revision
\n108. (1) An app<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nseven days, the date of filing of the appeal shall be the date
\nof submission of such copy.
\nExplanation. For the provisions of this rule, the appeal
\nshall be treated as filed only when the final
\nacknowledgement, indicating the appeal number is issued.
\n2347
\n2348
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\nApplication
\nto the
\nAppellate
\nAuthority
\nAppellate
\nTribunal
\n109. (1) An application to the Appellate Authority under sub-section
\n(2) of section 107 shall be made in FORM GST APL-03,
\nalong with the relevant documents, either electronically or
\notherwise as may be notified by the Commissioner.
\n(2) A certified copy of the decision or order appealed against
\nshall be submitted within seven days of the filing the
\napplication under sub-rule (1) and an appeal number shall be
\ngenerated by the Appellate Authority or an officer
\nauthorised by him in this behalf.
\nAppeal to the 110.(1) An appeal to the Appellate Tribunal under sub-section (1) of
\nsection 112 shall be filed along <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nshall be the date of issue of provisional acknowledgement
\nand where the said copy is submitted after seven days, the
\ndate of filing of the appeal shall be the date of the submission
\nof such copy.
\nExplanation. For the purposes of this rule, the appeal shall
\nbe treated as filed only when the final acknowledgement
\nindicating the appeal number is issued.
\n(5) The fees for filing of appeal or restoration of appeal shall be
\none thousand rupees for every one lakh rupees of tax or input
\ntax credit involved or the difference in tax or input tax credit
\ninvolved or the amount of fine, fee or penalty determined in
\nthe order appealed against, subject to maximum of twenty
\nfive thousand rupees.
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\nApplication
\nto the
\nAppellate
\nTribunal
\nProduction of
\nadditional
\nevidence
\nbefore the
\nAppellate
\nAuthority or
\nthe Appellate
\nTribunal
\n(6) There shall be no fee for application made before the
\nAppellate Tribunal for rectification of err<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nfrom producing the evidence which he was called upon
\nto produce by the adjudicating authority or, as the case
\nmay be, the Appellate Authority; or
\n(c) where the appellant was prevented by sufficient cause
\nfrom producing before the adjudicating authority or, as
\nthe case may be, the Appellate Authority any evidence
\nwhich is relevant to any ground of appeal; or
\n(d) where the adjudicating authority or, as the case may
\nbe, the Appellate Authority has made the order
\nappealed against without giving sufficient opportunity
\nto the appellant to adduce evidence relevant to any
\nground of appeal.
\n(2) No evidence shall be admitted under sub-rule (1) unless the
\nAppellate Authority or the Appellate Tribunal records in
\nwriting the reasons for its admission.
\n(3) The Appellate Authority or the Appellate Tribunal shall not
\ntake any evidence produced under sub-rule (1) unless the
\nadjudicating authority or an officer authorised in this behalf
\nby the said authority has been al<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nconfirmed by the Appellate Tribunal.
\n114. (1) An appeal to the High Court under sub-section (1) of section
\n117 shall be filed in FORM GST APL-08.
\n(2) The grounds of appeal and the form of verification as
\ncontained in FORM GST APL-08 shall be signed in the
\nmanner specified in rule 26.
\n115. The jurisdictional officer shall issue a statement in FORM GST
\nAPL-04 clearly indicating the final amount of demand confirmed
\nby the High Court or, as the case may be, the Supreme Court.
\n116.Where an authorised representative, other than those referred to
\nin clause (b) or clause (c) of sub-section (2) of section 116 is
\nfound, upon an enquiry into the matter, guilty of misconduct in
\nconnection with any proceedings under the Act, the
\nCommissioner may, after providing him an opportunity of being
\nheard, disqualify him from appearing as an authorised
\nrepresentative.
\nTax or duty
\ncredit
\ncarried
\nforward
\nunder any
\nexisting law
\nor on goods
\nheld in stock
\non the
\nappointed
\nday
\nC<\/p>\n
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\nspecified in rule 12 of the Central Sales Tax
\n(Registration and Turnover) Rules, 1957 submitted by
\nthe applicant in support of the claims referred to in
\nsub-clause (i);
\n(2) Every declaration under sub-rule (1) shall-
\n(a) in the case of a claim under sub-section (2) of section
\n140, specify separately the following particulars in
\nrespect of every item of capital goods as on the appointed
\nday-
\n(i) the amount of tax or duty availed or utilized by way of
\ninput tax credit under each of the existing laws till the
\nappointed day; and
\n(ii) the amount of tax or duty yet to be availed or utilized
\nby way of input tax credit under each of the existing
\nlaws till the appointed day;
\n(b) in the case of a claim under sub-section (3) or clause (b)
\nof sub-section (4) or sub-section (6) or sub-section (8) of
\nsection 140, specify separately the details of stock held on
\nthe appointed day;
\n(c) in the case of a claim under sub-section (5) of section 140,
\nfurnish the following details, namely:-
\n(i) the <\/p>\n
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\nsubject to tax in the State availing credit in
\naccordance with the proviso to sub-section (3) of
\nsection 140 shall be allowed to avail input tax credit
\non goods held in stock on the appointed day in respect
\nof which he is not in possession of any document
\nevidencing payment of value added tax.
\n(ii) The credit referred to in sub-clause (i) shall be
\nallowed at the rate of sixty per cent. on such goods
\nwhich attract State tax at the rate of nine per cent. or
\nmore and forty per cent. for other goods of the State
\ntax applicable on supply of such goods after the
\nappointed date and shall be credited after the State tax
\npayable on such supply has been paid:
\nProvided that where integrated tax is paid on such
\ngoods, the amount of credit shall be allowed at the
\nrate of thirty per cent. and twenty per cent.
\nrespectively of the said tax.
\n(iii) The scheme shall be available for six tax periods
\nfrom the appointed date.
\n(b) Such credit of State tax shall be availed subject to
\nsatisfying t<\/p>\n
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\nDeclaration
\nof stock held
\nby a
\nprincipal
\nand agent
\nDetails of
\ngoods sent
\non approval
\nbasis
\nRecovery of
\ncredit
\nwrongly
\navailed
\nConstitution
\nof the
\nAuthority
\nConstitution
\nof the
\nStanding
\nCommittee
\nand
\nScreening
\nCommittees
\n118. Every person to whom the provision of clause (c) of sub-section
\n(11) of section 142 applies, shall within a period of ninety days
\nof the appointed day, submit a declaration electronically in
\nFORM GST TRAN-1 furnishing the proportion of supply on
\nwhich Value Added Tax or service tax has been paid before the
\nappointed day but the supply is made after the appointed day, and
\nthe Input Tax Credit admissible thereon.
\n119. Every person to whom the provisions of sub-section (14) of
\nsection 142 apply shall, within ninety days of the appointed day,
\nsubmit a declaration electronically in FORM GST TRAN-1,
\nspecifying therein, the stock of the inputs, semi-finished goods
\nor finished goods, as applicable, held by him on the appointed
\nday.
\n120. Every pe<\/p>\n
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\neach State by the State Governments which shall consist of-
\n(a) one officer of the State Government, to be nominated by
\nthe Commissioner, and
\n2353
\n2354
\nTHE ASSAM GAZETTE, EXTRAORDINARY, JUNE 29, 2017
\n(b) one officer of the Central Government, to be nominated
\nby the Chief Commissioner.
\nAppointment,
\nsalary, allowances
\nand other terms
\nand conditions of
\nservice of the
\nChairman and
\nMembers of the
\nAuthority
\nSecretary to
\nthe
\nAuthority
\n124. (1)The Chairman and Members of the Authority shall be
\nappointed by the Central Government on the
\nrecommendations of a Selection Committee to be constituted
\nfor the purpose by the Council
\n(2) The Chairman shall be paid a monthly salary of Rs. 2,25,000
\n(fixed) and other allowances and benefits as are admissible
\nto a Central Government officer holding posts carrying the
\nsame pay:
\nProvided that where a retired officer is selected as a
\nChairman, he shall be paid a monthly salary of Rs. 2,25,000
\nreduced by<\/p>\n