GST Inward Permit under GST - GST - States - 07/2018-GST

GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHATI-6 CIRCULAR No. 07/2018-GST Dated Dispur, the 27th March, 2018. Subject: GST Inward Permit under GST - Reg. No. CT/GST-1S/2017/76.- As per Government Notification No. FTX.56/2017/39 dated 12-07-2017, a new electronic system was introduced on and from 07-07-2017 for issuance of GST Inward Permit and GST Outward Permit under the Assam Goods and Services Act, 2017, for importation and transportation of taxable goods into the State and for inter-State supply of taxable goods from Assam to outside the State. Subsequently, the provision of rule 138 of the Assam Goods and Services Rules, 2017 was substituted with new rules 138, 138A, 138B, 138C and 1381) to be effective from a date to be notified later. The provisions of e-way bill shall be effective in Assam in two stages i.e. from 1st day of April, 2018 along with rest of the country on inter-State movement of goods (movement of goods from one State to another State) and from a later date to be notified on intra-State movement of goods (movement of goods which commences and terminates within the State). Meanwhile, the existing system of GST Inward Permit and GST Outward Permit for importation and transportation of taxable goods into the State and for inter-State supply of taxable goods from Assam to outside the State being run from this Commissionerate's website shall continue till midnight of 31-03-2018 with the following conditions: - 1. Generation of GST Inward Permit and GST Outward Permit shall Stop at midnight of 31-03-2018; 2. All allotted and generated GST Inward Permit and GST Outward Permit which remain unutilised shall become invalid w.e.f. 01-04-2018 and shall be cancelled by system; 3. GST Inward Permit and GST Outward Permit generated shall be valid till midnight of 31-03-2018. As new e-way bill for inter-State movement shall come into force from 01-04-2018, registered and unregistered persons are advised to generate e-Way Bill which is operational since 16-01-2017 in the portal www.ewaybill.nic.in on trial basis till midnight of 31-03-2018, in order to avoid inconvenience for the goods in transit during the transitional dates of 31-03-2018 and 01-04-2018; 4. From 01-04-2018, any transportation of inter-State consignment entering into Assam, moving out of Assam or passing through Assam without new e-way bill shall be treated as punishable offence as per provisions of the Assam Goods and Services Act, 2017 and rules framed thereunder. This is for information and necessary action of all concerned and is made in supersession of this office circular no. 02/2018. Sd/- Anurag Goel, Commissioner of State tax, Assam, Dispur, Guwahati No. CT/GST-1S/2017/76-A Dated Dispur the 27 th March, 2018