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Government Of Assam Finance Commissionerate of Taxes

CIRCULARS BY COMMISSIONER OF TAXES ON GST

  Particulars                                                                 Subjects/Download Pdf
Circular No.1/2017-GST     CT/GST-10/2017/180 dtd.21/07/2017 Furnishing of LUT or bonds for exports and guidelines thereof.
Circular No.2/2017-GST     CT/GST-10/2017/191 dtd.17/08/2017 Further clarification to circular No. CT/GST-10/2017/180 GST (circular No.1/2017-GST) dtd.21-07-2017.
Circular No.3/2017-GST     CT/GST-10/2017/194 dtd.24/08/2017 Deduction of Tax at Source (TDS in respect of works contractors and suppliers.
Circular No.4/2017-GST     CT/GST-10/2017/197 dtd.28/08/2017 Issue related to classification and GST rate on lottery ticket.
Circular No.5/2017-GST     CT/GST-15/2017/11 dtd.04/09/2017 System based reconciliation of information furnished in FORM GSTR-1 and FORM GSTR-2 with FORM GSTR-3B.
Circular No.6/2017-GST     CT/GST-15/2017/16 dtd.05/09/2017 Deduction of Tax at Source (TDS) in respect of Works Contract and Suppliers.
Circular No.7/2017-GST     CT/GST-15/2017/19 dtd.05/09/2017 Liability, Submission of return, registration, eligibility to make inter-state sale / purchase and transfer of goods against Form-C and Form-F, etc.
Circular No.8/2017-GST     CT/GST-15/2017/33 dtd.17/10/2017 Clarification on issues related to furnishing of Bond I Letter of Undertafring for exports.
Circular No.9/2017-GST     CT/GST-15/2017/39 dtd.20/10/2017 Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis - R.g
Circular No.10/2017-GST     CT/GST-15/2017/46 dtd.22/12/2017 Clarification on issues regarding treatment of supply by an artist in various States and supply of goods by artists from galleries
Circular No.11/2017-GST     CT/GST-15/2017/47 dtd.22/12/2017 Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea,coffee,rubber etc.
(a) Circular No.11/2017-GST CT/GST-15/2017/191 dtd.25/09/2018  Corrigendum to Circular No. 11/2017-GST issued vide No. CT/GST-15/2017/47 dated 22nd December 2017.
Circular No.12/2017-GST     CT/GST-15/2017/48 dtd.22/12/2017 Manual filing of applications for Advance Ruling and appeals before Appellate Authority for Advance Ruling
Circular No.1/2018-GST     CT/GST-15/2017/64 dtd.28/01/2018 Effective date of introduction of e-Way Bill system on inter-State and intra-State movement of goods-Reg.
Circular No.2/2018-GST     CT/GST-15/2017/65 dtd.28/01/2018 GST Inward Permit under GST -Reg.
Circular No.3/2018-GST     CT/GST-15/2017/66 dtd.02/02/2018 Introduction of e-Way Bill system on inter-State and intra-State movement of goods-Reg.
Circular No.4/2018-GST     CT/GST-15/2017/68 dtd.06/02/2018 Carriage of undeclared goods-Reg.
Circular No.5/2018-GST     CT/GST-15/2017/74 dtd.21/03/2018 Issues in respect of maintenance of books of accounts relating to additional place of business by a principal or an auctioneer for the purpose of auction of tea, coffee, rubber etc. -regarding.
Circular No.6/2018-GST     CT/GST-15/2017/75 dtd.28/03/2018 Effective date of introduction of e-Way Bill system on inter-State and intra-State movement of goods-Reg.
Circular No.7/2018-GST     CT/GST-15/2017/76 dtd.28/03/2018 GST Inward permit under GST-Reg.
Circular No.8/2018-GST     CT/GST-15/2017/79 dtd.02/05/2018 Clarification regarding procedure for recovery of arrears under the existing law and reversal of inadmissible input tax credit-Reg.
Circular No.9/2018-GST     CT/GST-15/2017/82 dtd.09/05/2018 Clarification on issues related to furnishing of Bond/letter of Undertaking for Exports-Reg.
Circular No.10/2018-GST     CT/GST-15/2017/99 dtd.12/06/2018 Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances-reg.
Circular No.11/2018-GST     CT/GST-15/2017/117 dtd.22/06/2018 Modification in Circular No.10/2018-GST dtd.12/06/2018.
Circular No.12/2018-GST     CT/GST-15/2017/154 dtd.09/08/2018 Liability, submission of return , registration, eligibility to make interstate sale/purchase and transfer of goods against Form-C and Form-F,etc.
Circular No.13/2018-GST     CT/GST-15/2017/166 dtd.20/08/2018 Classification regarding applicability of GST on various goods and services.
Circular No.14/2018-GST     CT/GST-15/2017/167 dtd.20/08/2018 Classification regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products.
Circular No.15/2018-GST     CT/GST-15/2017/168 dtd.20/08/2018 Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate.
Circular No.16/2018-GST     CT/GST-15/2017/169 dtd.20/08/2018 Taxability of services provided by Industrial Training Institutes (ITI).
Circular No.17/2018-GST     CT/GST-15/2017/182 dtd.18/09/2018 Scope of Principal-agent relationship in the context of Schedule I of the Assam GST Act.
Circular No.18/2018-GST     CT/GST-15/2017/183 dtd.18/09/2018 Recovery of arrears of wrongly availed credit under the existing law and inadmissible transitional credit.
Circular No.19/2018-GST     CT/GST-15/2017/184 dtd.18/09/2018 Processing of refund applications filed by Canteen Stores Department(CSD).
Circular No.20/2018-GST     CT/GST-15/2017/185 dtd.18/09/2018 E-way bill in case of storing of goods in godown of transporter.
Circular No.21/2018-GST     CT/GST-15/2017/186 dtd.18/09/2018 Levy of GST on priority Sector Lending Certificates (PSLC).
Circular No.22/2018-GST     CT/GST-15/2017/187 dtd.18/09/2018 Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular No. 10/2018-GST(CT/GST-15/2017/99 dated 12nd June, 2018) and Circular No.11/2018-GST (CT/GST-15/2017/117 dated 22nd June,2018).
Circular No.23/2018-GST     CT/GST-15/2017/192 dtd.25/09/2018 Clarification regarding removal of restriction of refund of accumulated ITC on fabrics.
Circular No.24/2018-GST     CT/GST-15/2017/195 dtd.25/10/2018 Clarification on refund related issue.
Circular No.25/2018-GST     CT/GST-15/2017/196 dtd.29/10/2018 Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16.
Circular No.26/2018-GST     CT/GST-15/2017/197 dtd.29/10/2018 Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor.
Circular No.27/2018-GST     CT/GST-15/2017/198 dtd.29/10/2018 Circular to clarify the procedure in respect of return of time expired drugs or medicines.
Circular No.28/2018-GST     CT/GST-15/2017/207 dtd.08/11/2018 Scope of principal and agent relationship under Schedule I of CGST Act,2017 in the context pf decl-credre agent.
Circular No.29/2018-GST     CT/GST-15/2017/208 dtd.08/11/2018 Collection of tax at source by Tea Board of India.
Circular No.30/2019-GST     CT/GST-15/2017/281 dtd.30/01/2019 Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the Assam GST Act; rate of tax in case of debit notes/credit notes issued under section 142(2) of the Assam GST Act; applicability of notification No. FTX.56/2017/326 dtd.09/08/2018 (Tax) ; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST.
(a)Corrigendum to Circular No.30/2019-GST CT/GST-15/2017/318 dtd.14/03/2019 Corrigendum to Circular No.30/2019-GST dated 30th January, 2019 issued vide CT/GST-15/2017/281 dated 30/01/2019.

Circular No.31/2019-GST     CT/GST-15/2017/282 dtd.30/01/2019

Denial of composition option by tax authorities and effective date thereof.
Circular No.32/2019-GST     CT/GST-15/2017/283 dtd.30/01/2019

Clarification on export of services under GST.

Circular No.33/2019-GST     CT/GST-15/2017/284 dtd.30/01/2019

Clarification on refund related issues.

Circular No.34/2019-GST     CT/GST-15/2017/285 dtd.30/01/2019

Clarification regarding GST rates & classification (goods).

Circular No.35/2019-GST     CT/GST-15/2017/286 dtd.30/01/2019

Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals.

Circular No.36/2019-GST     CT/GST-15/2017/287 dtd.30/01/2019

Applicability of GST on various programmes conducted by Indian Institute of Managements (IIMs).

Circular No.37/2019-GST     CT/GST-15/2017/288 dtd.30/01/2019

Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).

Circular No.38/2019-GST     CT/GST-15/2017/289 dtd.30/01/2019

Clarification on issue of classification of service of printing of pictures covered under 998386.

Circular No.39/2019-GST     CT/GST-15/2017/290 dtd.30/01/2019

Clarification on GST rate applicable on supply of food and beverage services by educational institution.

Circular No.40/2019-GST     CT/GST-15/2017/291 dtd.30/01/2019

GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.

Circular No. 41/2019-GST     CT/GST-15/2017/300 dtd.13/02/2019 Changes in Circulars issued earlier under the Assam GST Act, 2017.
Circular No.42/2019-GST     CT/GST-15/2017/309 dtd.18/02/2019 Mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.
Circular No.43/2019-GST     CT/GST-15/2017/310 dtd.18/02/2019 Compliance of rule 46(n) of the Assam GST Rules, 2017 while issuing invoices in case of inter-State supply.
  Circular No.44/2019-GST     CT/GST-15/2017/311 dtd.18/02/2019 Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July,2017 to March, 2018.
  Circular No.45/2019-GST     CT/GST-15/2017/317 dtd.14/03/2019 Clarification on various doubts related to treatment of sales promotion schemes under GST.
  Circular No.46/2019-GST     CT/GST-15/2017/323 dtd.14/03/2019 Nature of supply of Priority Sector Lending Certificates (PSLC).
  Circular No.47/2019-GST     CT/GST-15/2017/324 dtd.14/03/2019 Clarification on certain issues related to refund.
  Circular No.48/2019-GST     CT/GST-15/2017/337 dtd.28/03/2019 Clarifications on refund related issues.
  Circular No.49/2019-GST     CT/GST-15/2017/340 dtd.28/03/2019 Verification of applications for grant of new registration.
  Circular No.50/2019-GST     CT/GST-15/2017/342 dtd.28/03/2019 Clarification in respect of transfer of input tax credit in case of death of sole proprietor.
  Circular No.51/2019-GST     CT/GST-15/2017/346 dtd.05/04/2019 Clarification regarding exercise of option to pay tax under composition scheme for supplier of services with a State tax rate of 3% under Assam GST Act, 2017 having annual turnover in preceeding year upto Rs.50 lakhs.
(a)Corrigendum To Circular No.51/2019-GST CT/GST-15/Pt-1/2017/46 dtd.01/07/2019 Corrigendum to Circular No. 51/2019-GST dated 5th April, 2019 (No.CT/GST-15/2017/346 dated 05/04/2019.
  (b)Corrigendum To Circular No.51/2019-GST CT/GST-15/Pt-1/2017/92 dtd.30/07/2019 Corrigendum to Circular No. 51/2019-GST dated 5th April, 2019 (No. CT/GST-15/2017/346 dated 05-04-2019) as amended via Corrigendum (No. CT/GST-15/Pt1/2017/46 dated 01-07-2019).
  Circular No.52/2019-GST     CT/GST-15/2017/355 dtd.24/04/2019 Clarification in respect of utilization of input tax credit under GST.
  Circular No.53/2019-GST     CT/GST-15/2017/357 dtd.24/04/2019 Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) number 05/2019.
  Circular No.54/2019-GST     CT/GST-15/2017/363 dtd.06/05/2019 GST on Seed Certification Tags.
  Circular No.55/2019-GST     CT/GST-15/2017/367 dtd.06/05/2019​ GST exemption on the upfront amount payable in for long term lease of plots, under Notification 12 - State Tax (Rate) Sl. No.41 dated 29.06.2017 (No.FTX.56/2017/25 dated 29.06.2017).
  Circular No.56/2019-GST     CT/GST-15/2017/372 dtd.10/05/2019  Submission of Form for one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified item (ie) or (if), against serial number 3 in the table in the rate notification no. 03/2019, as the case may be, 20th of May,2019.
Circular No. 57/2019-GST  CT/GST-15/Pt-1/2017/26 dtd. 01/07/2019 Clarification regarding applicability of GST on additional/penal interest.  
  (a)Corrigendum to Circular No.57/2019-GST CT/GST-15/Pt-1/2017/69 dtd.26/07/2019 Corrigendum to Circular No. 57/2019-GST (CT/GST-15/Pt-I/2017/26 dated 1st July, 2019)
Circular No. 58/2019-GST  CT/GST-15/Pt-1/2017/30 dtd. 01/07/2019 Clarification regarding determination of place of supply in certain cases.
Circular No. 59/2019-GST  CT/GST-15/Pt-1/2017/36 dtd. 01/07/2019 Processing of refund applications in FORM GST RFD-01A submitted by taxpayer wrongly mapped on the common portal.
Circular No.60/2019-GST  CT/GST-15/Pt-1/2017/40 dtd. 01/07/2019 Clarification on various doubts related to treatment of secondary or post-sales discounts under GST.
Circular No.61/2019-GST  CT/GST-15/2017/71 dtd.26/07/2019 Clarification on doubts related to supply of Information Technology enabled Services (ITeS Services).
Circular No.62/2019-GST  CT/GST-15/2017/75 dtd.26/07/2019 Clarification in respect of goods sent/taken out of India for exhibition or on consignment basis for export promotion.
Circular No.63/2019-GST  CT/GST-15/2017/81 dtd.26/07/2019 Issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members.