Assam Goods and Services Tax (Tenth Amendment) Rules, 2017. - FTX.56/2017/Pt-III/014 - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 1st December, 2017 No.FTX.56/2017/Pt-III/14: - 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: - Short title and commencement 1. (1) These rules may be called the Assam Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force with effect from the 18th day of October, 2017. Amendment of rule 89. 2. In the principal rules, in rule 89, in sub-rule (1), for the third proviso, the following proviso Shall be substituted, namely:- Provided also that in respect of supplies regarded as deemed exports, the application may be filed by, - (a) the recipient of deemed export supplies; or (b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund ; Amendment of rule 96A 3. In the principal rules, in rule 96A, in sub-rule (1), in clause (a), after the words after the expiry of three months , the punctuation mark and words , or such further period as may be allowed by the Commissioner, Shall be inserted; Amendment in FORM RFD-01 4. In the principal rules, in FORM RFD-01:- (a) for Statement-2 , the following Statement shall be substituted, namely:- Statement- 2 [rule 89(2)(c)] Refund Type: Exports of services with payment of tax Sl.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10-11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/Bill of export/Endorsed invoice by SEZ Integrated Tax Cess Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10-11) No. Date value No. Date Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 11 12 ; V. B. PYARELAL, Additional Chief Secretary to the Government of Assam, Finance Department.