Assam Goods and Services Tax (Fifth Amendment) Rules, 2017.
FTX.90\/2016\/107 Dated:- 17-8-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
\nORDERS BY THE GOVERNOR
\nFINANCE (TAXATION) DEPARTMENT
\nNOTIFICATION
\nThe 17th August, 2017
\nFTX.90\/2016\/107-In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal rules, namely:
\nShort title and Commencement.
\n1. (1) These rules may be called the Assam Goods and Services Tax (Fifth Amendment) Rules, 2017.
\n(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.
\nAmendment of rule 3.
\n2. In the principal rules. in the rule 3, in sub-rule (4), for the words “sixty days” the words days” shall be substituted.
\nAmendment of rule 17.
\n3. In the in principal rules, in rule 1<\/p>\n
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\n“Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.
\n44A. The credit of Central tax in the electronic credit ledger taken in terms of the provisions of section 140 relating to the Cenvat Credit carried forward which had accrued on account of payment of the additional duty of customs levied under sub-section (1) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), paid at the time of importation of gold dore bar, on the stock of gold dore bar held on the 1st day of July, 2017 or contained in gold or gold jewellery held in stock on the 1st day of July, 2017 made out of such imported gold dore bar, shall be restricted to one-sixth of such credit and five-sixth of such credit shall be debited from the electronic credit ledger at the time of supply of such gold dore bar or the gold or the gold jewellery made therefrom and where such supply has already b<\/p>\n
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\n(b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:-
\n“Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Society for Worldwide Interbank Financial Telecommunication payment network, from the date to be notified by the Board.”.
\nAmendment of rule 103.
\n8. In the principal rules, for rule 103, with effect 1st day of July, 2017, the following rule shall be substituted, namely :-
\n“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”
\nAmendment in Form GST REG-01
\n9. In the principal rules, in<\/p>\n
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\nPART B
\n1.
\nType of Entity (Choose one)
\nUN Body __ Embassy____ Other Person __
\n2.
\nCountry
\n2A.
\nMinistry of External Affairs, Government of India‟ Recommendation (if applicable)
\nLetter No.
\nDate
\n3.
\nNotification details
\nNotification No.
\nDate
\n4.
\nAddress of the entity in State
\nBuilding No.\/Flat No.
\nFloor No.
\nName of the Premises\/Building
\nRoad\/Street
\nCity\/Town\/Village
\nDistrict
\nBlock\/Taluka
\nLatitude
\nLongitude
\nState
\nPIN Code
\nContact Information
\nEmail Address
\nTelephone number
\nFax Number
\nMobile Number
\n5.
\nDetails of Authorized Signatory, if applicable
\nParticulars
\nFirst Name
\nMiddle Name
\nLast name
\nName
\nPhoto
\nName of Father
\nDate of Birth
\nDD\/MM\/YYYY
\nGender
\nMobile Number
\nEmail address
\nTelephone No.
\nDesignation \/Status
\nDirector Identification Number (if any)
\nPAN (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act)
\nAadhaar Number (Not applicable for entities specified in c<\/p>\n
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\n8.
\nVerification
\nI hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
\nPlace: (Signature)
\nDate:
\nName of Authorized Person:
\nOr
\n(Signature)
\nName of Proper Officer:
\nDesignation:
\nJurisdiction:
\nPlace:
\nDate:
\nInstructions for submission of application for registration for UN Bodies\/Embassies\/others notified by the Government.
\n * Every person required to obtain a unique identity number shall submit the application electronically.
\n * Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer.
\n * The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
\n * The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details<\/p>\n
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