SECTION 37 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 [ RETURNS] EXTENSION OF TIME LIMIT FOR FILING GSTR-1 FOR MONTHS OF JULY/AUGUST, 2017 NOTIFICATION NO.1/2017-GST [NO.CT/GST-10/2017/185], DATED 7-8-2017 In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 of the Assam Goods and Services Tax Act, 2017 (Assam… Read More »
ASSAM GOODS AND SERVICES TAX (THIRD AMENDMENT) RULES, 2017 NOTIFICATION NO.FTX.56/2017/73, DATED 12-7-2017 In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of 2017), the Governor of Assam is hereby pleased to make the following rules further to amend the Assam Goods and Services… Read More »
SECTION 16 [ELIGIBILITY AND CONDITIONS FOR TAKING INPUT TAX CREDIT] , READ WITH SECTION 17, OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – – SPECIFIED INPUT TAX CREDIT OF RENT-A-CAB , LIFE INSURANCE AND HEALTH INSURANCE – WITHDRAWAL OF NOTIFICATION NO.FTX.56/2017/35, DATED 29-6-2017 NOTIFICATION NO.FTX.56/2017/68, DAaTED 12-7-2017 The Governor of Assam is hereby pleased to… Read More »
SECTION 9 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 [ LEVY AND COLLECTION ] RATE OF STATE TAX SCHEDULES NOTIFIED UNDER SECTION 9(1) – AMENDMENT IN NOTIFICATION NO.1/2017-STATE TAX (RATE) [NO.FTX.56/2017/14], DATED 29-6-2017 NOTIFICATION NO.FTX.56/2017/47, DATED 12-7-2017 In exercise of the powers conferred by sub-section (1) of section 9 of the Assam Goods and… Read More »
SECTION 68 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 138 OF THE ASSAM GOODS AND SERVICES TAX RULES, 2017 NOTIFIED DOCUMENTS TO BE KEPT BY PERSON IN-CHARGE OF A CONVEYANCE CARRYING ANY CONSIGNMENT OF GOODS NOTIFICATION NO.FTX.56/2017/39, DATED 12-7-2017 Whereas the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII… Read More »
ASSAM GST ACT, 2017 – ALL ELIGIBLE MANUFACTURING UNIT AVAILING TAX EXEMPTION UNDER ASSAM INDUSTRIES (TAX EXEMPTION) SCHEME, 2009 SHALL BE LIABLE TO PAY TAX UNDER ASSAM GOODS AND SERVICES TAX ACT, 2017 NOTIFICATION NO.FTX.90/2016/71, DATED 29-6-2017 WHEREAS in pursuance of Industrial & Investment Policy of Assam, 2008, tax exemption was granted to eligible manufacturing units… Read More »
ASSAM GST ACT, 2017 – PROVISIONS OF ASSAM INDUSTRIES (TAX EXEMPTION) SCHEME, 2015 SHALL CEASE TO OPERATE ON AND FROM DATE OF COMING INTO FORCE OF ASSAM GOODS AND SERVICES TAX ACT, 2017 NOTIFICATION NO.FTX.90/2016/70, DATED 29-6-2017 WHEREAS in pursuance of Industrial and Investment Policy of Assam, 2014, tax exemptions were granted to eligible manufacturing units… Read More »
ASSAM GOODS AND SERVICES TAX (SECOND AMENDMENT) RULES, 2017 AMENDMENT IN RULES 10, 13, 19, 21, 22, 24, 26, FORM GST CMP-04, FORM GST CMP-07, FORM GST REG-12 & FORM GST REG-25 NOTIFICATION NO.FTX.56/2017/37, DATED 29-6-2017 In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (Assam Act… Read More »
SECTION 11[POWER TO GRANT EXEMPTION FROM TAX ] READ WITH SECTIONS 9, 24 AND 51, OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – EXEMPTION TO INTRA-STATE SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY A DEDUCTOR UNDER SECTION 51 FROM AN UNREGISTERED SUPPLIER NOTIFICATION NO.FTX.56/2017/22, DATED 29-6-2017 In exercise of the powers conferred… Read More »
SECTION 11 [POWER TO GRANT EXEMPTION FROM TAX ] READ WITH SECTION 9, OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 – EXEMPTION TO INTRA-STATE SUPPLIES OF GOODS OR SERVICES OR BOTH RECEIVED BY A REGISTERED PERSON FROM AN UNREGISTERED PERSON (LIMIT UP TO Rs.5000 PER DAY) NOTIFICATION NO.FTX.56/2017/21, DATED 29-6-2017 In exercise of the… Read More »