Category Archives: Assam GST Act Notifications

Assam Intra State Eway bill from 16.05.2018 : Notification

By | May 7, 2018

Assam Intra State Eway Bill The E-way bill system would be applicable from May 16, 2018 in the State of Assam for intra-State movement of goods. Video Tutorial on Assam Intra State Eway bill Assam Intra State Eway bill from 16.05.2018 : Notification Notification No 7/2018 GST Dated 7th May 2018 Download Notification No 7/2018… Read More »

NOTIFICATION NO.4/2018-GST [NO.CT/GST-14/2017/102] Assam GST DATED 27-3-2018

By | March 27, 2018

RULE 138 OF THE CENTRAL GOODS & SERVICES TAX RULES, 2017, READ WITH RULE 138 OF THE ASSAM GOODS & SERVICES TAX RULES, 2017 – E-WAY BILL – E-WAY BILL NOT REQUIRED FOR MOVEMENT OF GOODS WITHIN ASSAM NOTIFICATION NO.4/2018-GST [NO.CT/GST-14/2017/102], DATED 27-3-2018 In exercise of the powers conferred by clause (d) of sub-rule (14) of… Read More »

NOTIFICATION [NO.FTX.56/2017/PT-I/53] Assam GST DATED 7-9-2017

By | September 7, 2017

SECTION 171 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 123 OF THE ASSAM GOODS AND SERVICES TAX RULES, 2017 [ ANTI-PROFITEERING MEASURE ] CONSTITUTION OF SCREENING COMMITTEE ON ANTI-PROFITEERING FOR STATE OF ASSAM NOTIFICATION [NO.FTX.56/2017/PT-I/53], DATED 7-9-2017 In exercise of powers conferred by sub-rule (2) of rule 123 of the Assam… Read More »

NOTIFICATION NO.6/2017-GST [NO.CT/GST-10/2017/193] Assam GST DATED 21-8-2017

By | August 21, 2017

SECTION 39 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 61 OF THE ASSAM GOODS AND SERVICES TAX RULES, 2017  [RETURNS ] EXTENSION OF TIME LIMIT FOR FILING FORM GSTR-3B FOR MONTH AUGUST, 2017 – AMENDMENT IN NOTIFICATION NO.5/2017-GST [NO.CT/GST-10/2017/192], DATED 17-8-2017 NOTIFICATION NO.6/2017-GST [NO.CT/GST-10/2017/193], DATED 21-8-2017 In exercise of the powers… Read More »

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

By | August 17, 2017

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.90/2016/107, DATED 17-8-2017 In exercise of the powers conferred by section 164 of the Assam Goods and… Read More »

NOTIFICATION NO.5/2017-GST [NO.CT/GST-10/2017/192] Assam GST DATED 17-8-2017

By | August 17, 2017

SECTION 39 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 61 OF THE ASSAM GOODS AND SERVICES TAX RULES, 2017 [ RETURNS ]  EXTENSION OF TIME LIMIT FOR FILING FORM GSTR-3B FOR MONTH AUGUST, 2017 NOTIFICATION NO.5/2017-GST [NO.CT/GST-10/2017/192], DATED 17-8-2017 AS AMENDED BY NOTIFICATION NO.6/2017-GST [NO.CT/GST-10/2017/193], DATED 21-8-2017 In exercise of the powers… Read More »

NOTIFICATION NO.FTX.90/2016/73 Assam GST DATED 8-8-2017

By | August 8, 2017

ASSAM GOODS AND SERVICES TAX (FOURTH AMENDMENT) RULES, 2017 – AMENDMENT IN RULES 24, 46, 61, 83, 89, FORM GST TRAN-1 & FORM GST TRAN-2 AND SUBSTITUTION OF RULE 34 NOTIFICATION NO.FTX.90/2016/73, DATED 8-8-2017 In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (Assam Act XXVIII of… Read More »

NOTIFICATION NO.4/2017-GST [NO.CT/GST-10/2017/188] Assam GST DATED 8-8-2017

By | August 8, 2017

SECTION 39 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 61 OF THE ASSAM GOODS AND SERVICES TAX RULES, 2017 [ RETURNS ]  FORM AND MANNER OF SUBMISSION OF MONTHLY RETURN UNDER RULE 61 – EXTENSION OF TIME LIMIT FOR FILING FORM GSTR-3B FOR MONTHS OF JULY/AUGUST, 2017 NOTIFICATION NO.4/2017-GST [NO.CT/GST-10/2017/188], DATED… Read More »

NOTIFICATION NO.3/2017-GST [NO.CT/GST-10/2017/187] Assam GST DATED 7-8-2017

By | August 7, 2017

SECTION 39 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 [RETURNS] EXTENSION OF TIME LIMIT FOR FILING GSTR-3 FOR MONTHS OF JULY/AUGUST, 2017 NOTIFICATION NO.3/2017-GST [NO.CT/GST-10/2017/187], DATED 7-8-2017 In exercise of the powers conferred by the sub-section (6) of section 39 of the Assam Goods and Services Tax Act 2017 (Assam Act No. XXVIII of… Read More »

NOTIFICATION NO.2/2017-GST [NO.CT/GST-10/2017/186] Assam GST DATED 7-8-2017

By | August 7, 2017

SECTION 38 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 [RETURNS] EXTENSION OF TIME LIMIT FOR FILING GSTR-2 FOR MONTHS OF JULY/AUGUST, 2017 NOTIFICATION NO.2/2017-GST [NO.CT/GST-10/2017/186], DATED 7-8-2017 In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 of the Assam Goods and Services Tax Act, 2017 (Assam Act… Read More »

NOTIFICATION NO.1/2017-GST [NO.CT/GST-10/2017/185] Assam GST DATED 7-8-2017

By | August 7, 2017

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 »

NOTIFICATION NO.FTX.56/2017/73, DATED 12-7-2017 : Assam GST

By | July 12, 2017

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 »

NOTIFICATION NO.FTX.56/2017/68, DAaTED 12-7-2017 : Assam GST

By | July 12, 2017

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 »

NOTIFICATION NO.FTX.56/2017/47 Assam GST DATED 12-7-2017

By | July 12, 2017

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 »

NOTIFICATION NO.FTX.56/2017/39 Assam GST DATED 12-7-2017

By | July 12, 2017

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 »

NOTIFICATION NO.FTX.90/2016/71, DATED 29-6-2017 : Assam GST

By | June 29, 2017

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 »

NOTIFICATION NO.FTX.90/2016/70, DATED 29-6-2017 : Assam GST

By | June 29, 2017

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 »

NOTIFICATION NO.FTX.56/2017/37, DATED 29-6-2017 : Assam GST

By | June 29, 2017

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 »

NOTIFICATION NO.FTX.56/2017/22, DATED 29-6-2017 : Assam GST

By | June 29, 2017

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 »

NOTIFICATION NO.FTX.56/2017/21, DATED 29-6-2017 : Assam GST

By | June 29, 2017

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 »

NOTIFICATION NO.FTX.56/2017/20, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 11 [POWER TO GRANT EXEMPTION FROM TAX] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017  SUPPLIES BY CSD TO UNIT RUN CANTEENS AND SUPPLIES BY CSD/UNIT RUN CANTEENS TO AUTHORISED CUSTOMERS NOTIFICATION NO.FTX.56/2017/20, DATED 29-6-2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Assam Goods and Services Tax… Read More »

NOTIFICATION NO.FTX.56/2017/18, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 54 [REFUND OF TAX ] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017  NOTIFIED SUPPLIES OF GOODS IN RESPECT OF WHICH NO REFUND OF UNUTILISED INPUT TAX CREDIT SHALL BE ALLOWED UNDER SECTION 54(3) NOTIFICATION NO.FTX.56/2017/18, DATED 29-6-2017 In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of… Read More »

NOTIFICATION NO.FTX.56/2017/19, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 55 [REFUND IN CERTAIN CASES] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 –  REFUND OF FIFTY PER CENT OF APPLICABLE STATE TAX ON SUPPLIES TO CSD UNDER SECTION 55 NOTIFICATION NO.FTX.56/2017/19, DATED 29-6-2017 In exercise of the powers conferred by section 55 of the Assam Goods and Services Tax Act, 2017 (XXVIII of… Read More »

NOTIFICATION.G.OMS.NO.253, DATED 29-6-2017 : Andhra Pradesh GST : Check Post

By | June 29, 2017

ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – DISBANDMENT OF COMMERCIAL TAXES CHECK POSTS W.E.F. 1-7-2017 – NOTIFIED CHECK POSTS NOTIFICATION.G.OMS.NO.253, DATED 29-6-2017 In conformity with the decision of the GST Council that border check posts between the States should be abolished under GST regime, and also considering the fact that the AP VAT Act,… Read More »

NOTIFICATION G.O.MS.NO. 255, DATED 29-6-2017 : Andhra Pradesh GST

By | June 29, 2017

SECTION 9 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – LEVY & COLLECTION OF TAX – REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS NOTIFICATION G.O.MS.NO. 255, DATED 29-6-2017 AS AMENDED BY NOTIFICATION G.O.MS.NO. 492, DATED 3-11-2017 AND NOTIFICATION G.O.MS.NO. 554, DATED 17-11-2017 In exercise of the powers conferred by sub-section (3) of section 9 of… Read More »

NOTIFICATION G.O.MS.NO. 254, DATED 29-6-2017 : Andhra Pradesh GST

By | June 29, 2017

SECTION 1 OF THE ANDHRA PRADESH GOODS AND SERVICES TAX ACT, 2017 – SHORT TITLE, EXTENT AND COMMENCEMENT OF ACT – ENFORCEMENT OF CERTAIN PROVISIONS OF NOTIFICATION G.O.MS.NO. 254, DATED 29-6-2017 In exercise of the powers conferred by sub-section (3) of section 1 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No.16 of… Read More »

NOTIFICATION NO.FTX.56/2017/17, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 9 [LEVY AND COLLECTION] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 –  REVERSE CHARGE ON CERTAIN SPECIFIED SUPPLIES OF GOODS UNDER SECTION 9(3) NOTIFICATION NO.FTX.56/2017/17, DATED 29-6-2017 In exercise of the powers conferred by sub-section (3) of section 9 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of… Read More »

NOTIFICATION NO.FTX.56/2017/23, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 11 OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017, READ WITH RULE 32 OF THE ASSAM GOODS AND SERVICES TAX RULES, 2017  POWER TO GRANT EXEMPTION FROM TAX – EXEMPTION TO INTRA-STATE SUPPLIES OF SECOND HAND GOODS RECEIVED BY A REGISTERED PERSON, DEALING IN BUYING AND SELLING OF SECOND HAND GOODS AND WHO… Read More »

NOTIFICATION NO.FTX.56/2017/27, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 7 [SCOPE OF SUPPLY ]  OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 –   NOTIFIED ACTIVITIES WHICH SHALL BE TREATED AS NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICE NOTIFICATION NO.FTX.56/2017/27, DATED 29-6-2017 In exercise of the powers conferred under the proviso to sub-section (2) of section 7 of the Assam… Read More »

NOTIFICATION NO.FTX.56/2017/28, DATED 29-6-2017 : Assam GST

By | June 29, 2017

SECTION 54 [REFUND OF TAX ] OF THE ASSAM GOODS AND SERVICES TAX ACT, 2017 –  NOTIFIED SUPPLIES OF GOODS IN RESPECT OF WHICH NO REFUND OF UNUTILISED INPUT TAX CREDIT SHALL BE ALLOWED UNDER SECTION 54(3) NOTIFICATION NO.FTX.56/2017/28, DATED 29-6-2017 In exercise of the powers conferred by sub-section (3) of section 54 of the Assam… Read More »