NOTIFICATION NO.FTX.90/2016/107 Assam DATED 17-8-2017

By | August 17, 2017
(Last Updated On: May 1, 2018)

ASSAM GOODS AND SERVICES TAX (FIFTH AMENDMENT) RULES, 2017 – AMENDMENT IN RULES 3, 17, 40, 61, 87, FORM REG-01 & FORM GST TRAN-1; SUBSTITUTION OF RULE 103 & FORM GST REG-13 AND INSERTION OF RULE 44A

 

NOTIFICATION NO.FTX.90/2016/107DATED 17-8-2017

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 (Assam Act XXVIII of 2017), hereinafter referred to as the principal rules, namely:—

Short title and commencement

1. (1) These rules may be called the Assam Goods and Services Tax (Fifth Amendment) Rules. 2017.

(2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette.

Amendment of rule 3

2. In the principal rules, in the rule 3, in sub-rule (4), for the words “sixty days” the words “ninety days” shall be substituted.

Amendment of rule 17

3. In the principal rules, in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, “said form”, the words “or after receiving a recommendation from the Ministry of External Affairs, Government of India” shall be inserted.

Amendment of rule 40

4. In the principal rules, in rule 40, with effect from the 1st day of July, 2017, in sub-rule (1), for clause (b), the following shall be substituted, namely:—

“(b) the registered person shall within a period of thirty days from the date of becoming eligible to avail the input tax credit under sub-section (1) of section 18, or within such further period as may be extended by the Commissioner by a notification in this behalf, shall make a declaration, electronically, on the common portal in FORM GST ITC-01 to the effect that he is eligible to avail the input tax credit as aforesaid:

Provided that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.”.

Insertion of new rule 44A

5. In the principal rules, after rule 44, the following new rule shall be inserted, namely:—

“44A. Manner of reversal of credit of Additional duty of Customs in respect of Gold dore bar.—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 been made, such debit shall be within one week from the date of commencement of these Rules.”

Amendment of rule 61

6. In the principal rules, in rule 61, with effect from the 1st day of July, 2017, in sub-rule (5), for the words “specify that”, the words “specify the manner and conditions subject to which the” shall be substituted.

Amendment of rule 87

7. In the principal rule 87,—

(a)in sub-rule (2), for the punctuation mark “.”, the punctuation mark “:” shall be substituted and thereafter following provisos shall be inserted, namely:—
“Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days.
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 do so through the Board’s payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board.”.
(b)in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:—
“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.”.

Amendment of rule 103

8. In the principal rules, for rule 103, with effect 1st day of July, 2017 the following rule shall be substituted, namely :—

“103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.”.

Amendment in Form GST REG-01

9. In the principal rules, in “FORM REG-01”, under the heading ‘Instructions for submission of Application for Registration’ after Serial No. 15, the following Serial No. shall be inserted, namely:—

“16 Government departments applying for registration as suppliers may not furnish Bank Account details.”.

Substitution of Form GST REG-13

10. With effect from the 22nd June, 2017 for “FORM GST REG-13”, the following Form shall be substituted, namely:—

“Form GST REG-13

[See Rule 17]

Amendment in Form GST TRAN-1

11. With effect from the 1st day of July, 2017, in FORM GST TRAN-1 in Serial No. 7,—

(i)in item (a), for the word, figures and brackets “and 140(6)””, the figures, brackets and word “, 140(6) and 140(7) shall be substituted;
(ii)in item (b),—
(a)after the word, figures and brackets, “section 140 (5)”, the words, figures and brackets ‘”and section 140 (7)” shall be inserted:
(b)for column heading 1, the column heading “registration number of the supplier or input service distributor” shall be substituted;
(c)in the heading of column 8, after the words “Eligible duties and taxes”, the brackets and words “(central taxes)” shall be inserted.

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