Assam Goods and Services Tax (Ninth Amendment) Rules, 2021. - FTX. 56/2017/Pt-III/674-State Tax - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT Notification No. FTX. 56/2017/Pt-III/674-State Tax , dated November 01, 2022. In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (Act No. XXVIII of 2017), the Governor of Assam is hereby pleased to make the following rules further to amend the Assam Goods and Services Tax Rules, 2017, hereinafter referred to as the principal Rules, namely : 1. Short title and commencement . (1) These rules may be called the Assam Goods and Services Tax (Ninth Amendment) Rules, 2021. (2) Save as otherwise provided in these rules, they shall come into force with effect from the 1st day of December, 2021. 2. Amendment of rule 137. In the principal Rules, in rule 137, in the first line, (a) with effect from the 18th day of July 2019, for the words two years , the words four years shall be substituted ; (b) with effect from the 30th day of November 2021, for the words four years , the words five years shall be substituted. 3. Amendment in Form GST DRC-03. In the principal Rules, in Form GST DRC-03. (a) in the heading, after the words or statement , the words, letters and figures or intimation of tax ascertained through Form GST DRC-01A shall be inserted ; (b) against item 3, in column (3), for the word and letters Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify) , the words, letters, figures and brackets Audit, inspection or investigation, voluntary, SCN, annual return, reconciliation statement, scrutiny, intimation of tax ascertained through Form GST DRC-01A, Mismatch (Form GSTR-1 and Form GSTR-3B), Mismatch (Form GSTR-2B and Form GSTR-3B), others (specify) shall be substituted ; (c) against item 5, in column (1), after the word and figures within 30 days of its issue , the words, letters, figures and brackets , scrutiny, intimation of tax ascertained through Form GST DRC-01A, audit, inspection or investigation, others (specify) shall be inserted ; (d) for the Table, under serial number 7, for the table, the following table shall be substituted, namely : Sl. No. Tax Period Act Place of supply (POS) Tax/Cess Interest Penalty, if applicable Fee Others Total Ledger utilised (Cash/Credit) Debit entry No. Date of debit entry (1) (2) 3 (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) . . JAYANT NARLIKAR, Commissioner Secretary to the Government of Assam, Finance (Taxation) Department.