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TMI BlogThe Assam Goods and Services Tax (Fourth Amendment) Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be under rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision. Amendment of rule 21 3. In the principal Rules, in rule 21, after clause (c), the following clause shall be inserted, namely :- (d) violates the provision of rule 10A. 4. 4. In the principal Rules, after rule 32, with effect from the 1st day of July, 2019, the following new rule shall be inserted, namely:- Insertion of new rule 32A Value of supply in cases where Kerala Flood Cess is applicable 32A. The value of supply of goods or services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms of section 15 of the Act, but sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordance with the provisions of rule 87 shall be omitted. (c) after sub-rule (12), with effect from a date to be notified later, the following new sub-rule shall be inserted, namely:- (13) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under the Act to the electronic cash ledger for Integrated tax, central tax, State tax or Union territory tax or cess in FORM GST PMT-09 . Amendment of rule 91 10. In the principal Rules, in rule 91, in sub-rule (3), with effect from a date to be notified later, at all the places where they occur, for the words payment advice , the words payment order shall be substituted. Amendment of rule 92 In the principal Rules, in rule 92, with effect from a date to be notified later,- (a) in sub-rule (4), at all the places where they occur, for the words Payment advice , the words payment order shall be substituted; (b) in sub-rule (4), after the words application for refund appearing at the end of the para, the words on the basis of a consolidated payment advice shall be inserted; (c) after sub-rule (4), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this rule, the expression outgoing international tourist shall mean a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes. Amendment of rule 128 14. In the principal Rules, in rule 128,- (a) in sub-rule (1), after the words, receipt of a written application, the words or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority, shall be inserted; (b) in sub-rule (2),- (i) in the first line, after the words All applications from interested parties on issues of local nature the words, or those forwarded by the Standing Committee shall be inserted; (ii) in the third line, after the words Screening Committee shall, the words, within two months from the date of receipt of a written application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority, shall be inserted. Amendment of rule 129 15. In the principal Rules, in rule 129, in sub-rule (6), in the second line, for the word thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ultimodal shipment in which at least one leg involves transport by ship shall be inserted; (b) in the second proviso, for the punctuation mark . the punctuation mark : shall be substituted and thereafter the following new proviso shall be inserted, namely:- Provided also that the validity of the e-way bill may be extended within eight hours from the time of its expiry. . Amendment of rule 138E 19. In the principal Rules, in rule 138E, in sub-clause (a),- (a) in the first line, after the words, being a person paying tax under section 10 , the words and figures or availing the benefit of notification of the Finance (Taxation) Department, Government of Assam No. 2/2019-State Tax (Rate), dated the 3rd June, 2019, published in the Assam Gazette, Extraordinary, vide number 249, dated the 17th June, 2019, shall be inserted; (b) in the second line, for the word returns appearing between the words the and for the words, letters and figures statement in FORM GST CMP-08 shall be substituted; (c) in the second line, for the words tax periods , the word quarters shall be substituted. Amendment in FORM GST REG-01. 20. In the principal rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Note-Add more bank accounts , Substitution of FORM GSTR-4 23. In the principal rules, for FORM GSTR-4 , the following Form shall be substituted, namely:- FORM GSTR-4 [See rule 62] Return for financial year of registered person who has opted for composition levy or availing benefit of notification No. 02/2019- Central Tax (Rate) Year 1. GSTIN 2. (a) Legal name of the registered person Auto (b) Trade name, if any Auto 3. (a) Aggregate turnover in the preceding Financial Year (Auto populated) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Summary of self-assessed liability as per FORM GST CMP-08 (Net of advances, credit and debit notes and any other adjustment due to amendments etc.) Sr.No. Description Value Amount of tax Integrated tax Central tax State/UT tax Cess 1 2 3 4 5 6 7 1. Outward supplies (including exempt supplies) Auto Auto Auto Auto Auto 2. Inward supplies attracting reverse Charge including import of services Auto Auto Auto Auto Auto 3. Tax paid (1+2) Auto Auto Auto Auto Auto 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 6 7 8 9 1. Integrated tax Auto Auto Auto 2. Central tax Auto Auto Auto 3. State/UT tax Auto Auto Auto 4. Cess Auto Auto Auto 9. Refund claimed from Electronic cash ledger Description Tax Interest Penalty Fee Other Debit Entry Nos. 1 2 3 4 5 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res and words 2018 to March 2019 shall be substituted; (b) in the Table, in Pt. V, in column 2, in the heading, for the words and letters previous FY declared in returns of April to September of current FY or upto date of filing of annual return of previous FY whichever is earlier , the letters, figures and words FY 2017-18 declared in returns between April 2018 till March 2019 shall be substituted; (c) in instructions, serial no. 3 shall be omitted; (d) in instructions, in serial no. 4, after the sentence ending with declared in this part. , the following words, letters and figures shall be inserted, namely:- It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return. ; (e) in the instructions, in serial no. 5, in the Table, in column 2,- (i) against serial no. 8A, after the words, letters and figures corresponding suppliers in their FORM GSTR-1. , the following words, letters and figures shall be inserted, namely:- It may be noted that the FORM GSTR-2A generated as on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amount to be transferred from Amount to be transferred to Major head Minor head Amount available Major head Minor head Amount transferred 1 2 3 4 5 6 CentraI tax, State/ UT tax Integrated tax, Cess Tax CentraI tax, State/ UT tax Integrated tax, Cess Tax Interest Interest Penalty Penalty Fee Fee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTIN Invoice details Rate Taxable value Amount of tax Invoice details No. / Date HSN Code Qty. Value Integrated Tax Central Tax State / UT Tax Cess No. / Date HSN Code Qty. Taxable Value 7. Refund applied for: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for which application is being filed. Substitution of FORM GST DRC-03 28. In the principal Rules, for FORM GST DRC-03 , the following FORM shall be substituted, namely:- FORM GST DRC- 03 [See rule 142(2) 142 (3)] Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement 1. GSTIN 2. Name Auto 3. Cause of payment drop down Audit, investigation, voluntary, SCN, annual return, reconciliation statement, others (specify) 4. Section under which voluntary payment is made drop down 5. Details of show cause notice, if payment is made within 30 days of its issue Reference No. Date of issue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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