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Government Of Assam Finance Commissionerate of Taxes

GST Notification(State Tax)

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 1. FTX.90/2016/64 dtd.22/06/2017 Seeks to bring certain sections of the SGST Act, 2017 into force w.e.f. 22.06.2017.
 2. FTX.90/2016/65 dtd.22/06/2017 Notifying www.gst.gov.in as the Common Goods and Services Tax Electronic Portal.
  (a) FTX.56/2017/Pt-I/104 dtd21/02/2018 Amendment of notification No. 4/2017-Central Tax dated 19.06.2017 / Notification No. FTX.90/2016/65 dtd. 22/06/2017 for notifying e-way bill website.
 3. FTX.90/2016/66 dtd.22/06/2017 Seeks to exempt persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis.
 4. FTX.90/2016/68 dtd.22/06/2017 Notifying jurisdiction of State Tax Officers.
 5. FTX.90/2016/69 dtd.22/06/2017

The Assam Goods and Services Tax Rules, 2017.

  (i) FTX.56/2017/36 dtd.29/06/2017 Seeks to make amendments(First Amendment, 2017) to the SGST Rules, 2017.
  (ii) FTX.56/2017/37 dtd.29/06/2017 Seeks to make amendments(second Amendment, 2017) to the SGST Rules, 2017.
  (iii) FTX.56/2017/73 dtd.12/07/2017 Seeks to make amendments(Third Amendment, 2017) to the SGST Rules, 2017.
  (iv) FTX.90/2016/73 dtd.08/08/2017 Seeks to make amendments(Fourth Amendment, 2017) to the SGST Rules, 2017.
  (v) FTX.90/2016/107 dtd.17/08/2017 Seeks to make amendments(Fifth Amendment, 2017) to the SGST Rules, 2017.
  (vi) FTX.56/2017/Pt-II/2 dtd.17/10/2017 Seeks to make amendments(Sixth Amendment, 2017) to the SGST Rules, 2017.
  (vii) FTX.56/2017/140 dtd.17/10/2017 Seeks to make amendments(Seventh Amendment, 2017) to the SGST Rules, 2017.
  (viii) FTX.90/2016/194 dtd.07/11/2017 Seeks to make amendments(Eighth Amendment, 2017) to the SGST Rules, 2017.
  (ix) FTX.56/2017/173 dtd.01/12/2017 Seeks to make amendments(Ninth Amendment, 2017) to the SGST Rules, 2017.
  (x) FTX.56/2017/Pt-III/14 dtd.01/12/2017  Seeks to make amendments(Tenth Amendment, 2017) to the SGST Rules, 2017.
  (xi) FTX.56/2017/Pt-III/35 dtd.01/12/2017  Seeks to make amendments(Eleventh Amendment, 2017) to the SGST Rules, 2017.
  (xii) FTX.56/2017/Pt-II/45 dtd.14/12/2017     Seeks to make amendments(Twelfth Amendment, 2017) to the SGST Rules, 2017.
  (xiii)FTX.56/2017/Pt-III/44 dtd.20/01/2018  Seeks to make amendments(Thirteenth Amendment, 2017) to the SGST Rules, 2017.
  (xiv)FTX.56/2017/Pt-II/103 dtd.01/02/2018  Seeks to make amendments(Fourteenth Amendment, 2017) to the SGST Rules, 2017.
  (xv) FTX.56/2017/Pt-I/94 dtd.21/02/2018  Seeks to make amendments(First Amendment, 2018) to the SGST Rules, 2017.
  (xvi)FTX.56/2017/Pt-III/93 dtd. 03/05/2018  Seeks to make amendments(Second Amendment, 2018) to the SGST Rules, 2017.
  (xvii) FTX.56/2017/225 dtd. 03/05/2018  Seeks to make amendments(Third Amendment, 2018) to the SGST Rules, 2017.
  (xviii)FTX.56/2017/Pt-II/114 dtd. 31/05/2018 Seeks to make amendments(Fourth Amendment, 2018) to the SGST Rules, 2017. 
  (xix)FTX.56/2017/Pt-III/105dtd.25/07/2018 Seeks to make amendments(Fifth Amendment, 2018) to the SGST Rules, 2017.
  (xx)FTX.56/2017/Pt-III/115 dtd.25/07/2018  Seeks to make amendments(Sixth Amendment, 2018) to the SGST Rules, 2017.

 

(xxi)FTX.56/2017/Pt-I/116  dtd. 09/08/2018

 Seeks to make amendments(Seventh Amendment, 2018) to the SGST Rules, 2017.

 

(xxii)FTX.56/2017/261  dtd. 09/10/2018

 Seeks to make amendments (Eighth Amendment, 2018) to the Assam GST Rules, 2017.

 

(xxiii)FTX.56/2017/315  dtd. 09/10/2018

 Seeks to make amendments (Ninth Amendment, 2018) to the Assam GST Rules, 2017.

 

(xxiv)FTX.56/2017/329  dtd. 09/10/2018

 Seeks to make amendments (Tenth Amendment, 2018) to the Assam GST Rules, 2017.

  (xxv)FTX.56/2017/361  dtd. 24/12/2018  Seeks to make amendments (Eleventh Amendment, 2018) to the Assam GST Rules, 2017. 
  (xxvi)FTX.56/2017/362  dtd. 24/12/2018 Seeks to make amendments (Twelfth Amendment, 2018) to the Assam GST Rules, 2017.
  (xxvii)FTX.56/2017/Pt-III/178  dtd.                           24/12/2018      Seeks to make amendments (Thirteenth Amendment, 2018) to the Assam GST Rules, 2017.
 
  (xxviii)FTX.56/2017/Pt-II/117 dtd.30/01/2019 Corrigendum to Notification No. FTX.56/2017/Pt-III/178 dtd.24/12/2018.
  (xxix)FTX.56/2017/Pt-I/184  dtd. 28/02/2019 Seeks to make amendments (Fourteenth Amendment, 2018) to the Assam GST Rules, 2017.
  (xxx)FTX.56/2017/Pt-II/135  dtd. 28/02/2019 Seeks to Amend the Assam GST Rules, 2017 (First Amendment , 2019) .
 6.  FTX.56/2017/31 dtd.29/06/2017 Seeks to bring certain sections of the SGST Act, 2017 into force w.e.f. 01-07-2017.
 7.  FTX.56/2017/32 dtd.29/06/2017 Mentioning the digits of Harmonised System of Nomenclatures (HSN) codes in a tax invoice issued by a registered persons.
 8.  FTX.56/2017/33 dtd.29/06/2017 Rate of interest under Section 50, 54 , 56.
 9.  FTX.56/2017/34 dtd.29/06/2017 Eligibilty of a registered person to opt for Composition levy under section 10.
   (a) FTX.56/2017/179 dtd. 01/12/2017 Seeks to amend notification No. FTX.56/2017/34 dtd. 29/06/2017.
   (b) FTX.56/2017/Pt-II/105 dtd. 01/02/2018

Seeks to further amend notification No. 8/2017 - Central Tax / Notification No. FTX.56/2017/34 dtd. 29/06/2017

so as to prescribe effective rate of tax under composition scheme for manufacturers and other suppliers.

  (c) FTX.56/2017/Pt-II/143 dtd. 28/02/2019 Seeks to amend notification FTX.56/2017/34 dtd. 29/06/2017 so as to align the rates for Composition Scheme with Assam GST Rules, 2017.
 10.  FTX.56/2017/35 dtd.29/06/2017 Availabilty of Input Tax Credit on certain services under section 17.
   (a) FTX.56/2017/68 dtd.12/07/2017 Withdrawal of notification no. FTX.56/2017/35 Dt. 29-06-2017.
 11.  FTX.90/2016/70 dtd.29/06/2017  Liability to pay tax under Assam Goods and Services Tax Act, 2017 by an eligible manufacturing units under Assam Industries (Tax Exemption) Scheme. 2015.
12. FTX.90/2016/71 dtd.29/06/2017 Liability to pay tax under Assam Goods and Services Tax Act, 2017 by an eligible manufacturing units under Assam Industries (Tax Exemption) Scheme. 2009.
13. FTX.56/2017/39 dtd.12/07/2017 Notifying the prescribe documents to be carried by a person in-charge of conveyance under the Assam Goods and Services Tax Act 2017
14. FTX.56/2017/Pt-I/53 dtd.07/09/2017 Constitution of Screening Committee on Anti-profiteering for the State of Assam.
15. FTX.56/2017/Pt-III/2 dtd.24/10/2017 Seeks to waive the late fee for late filing of FORM GSTR-3B, for the month of July, 2017.
16. FTX.56/2017/132 dtd.17/10/2017 Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.
  (a) FTX.56/2017/164 dtd.01/12/2017 Seeks to amend notification no. 32/2017-CT dated 15.09.2017 / FTX.56/2017/132 dtd. 17/10/2017 so as to add certain items to the list of “handicrafts goods”.
  (b) FTX.56/2017/Pt-I/142 dtd.17/12/2018 Seeks to supersede Notification FTX.56/2017/132 dtd.17/10/2018 which seeks to grant exemption to a casual
taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.
17. FTX.56/2017/155 dtd.17/10/2017  Notifying section 51 of the CGST Act, 2017 / SGST Act, 2017 for TDS.

 

(a)FTX.56/2017/326  dtd. 09/10/2018

 Seeks to bring section 51 of the Assam GST Act (provisions related to TDS) into force w.e.f 01/10/2018

 

(b)FTX.56/2017/Pt-I/149 dtd.17/12/2018

Seeks to exempt post audit authorities under MoD from TDS compliance.
 

(c)FTX.56/2017/Pt-III/171 dtd.24/12/2018

Seeks to exempt supply from PSU to PSU from applicability of provisions relating to TDS. 
18. FTX.56/2017/168 dtd.01/12/2017  Seeks to cross-empower State Tax officers for processing and grant of refund.
19. FTX.56/2017/171 dtd. 01/12/2017  Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs 1.5 crores.
20. FTX.56/2017/Pt-III/19 dtd. 01/12/2017  Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017.
  (a)FTX.56/2017/Pt-III/194  dtd. 22/02/2019 Seeks to amend notification No. FTX.56/2017/Pt-III/19 dtd. 01/12/2017 to amend the meaning of Advance Authorisation.
21. FTX.56/2017/Pt-III/22 dtd. 05/12/2017  Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST/SGST rules, 2017.
22. FTX.56/2017/Pt-III/31 dtd. 01/12/2017  Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017.
23. FTX.56/2017/Pt-II/47 dtd. 14/12/2017  Seeks to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore.
24. FTX.56/2017/Pt-II/50 dtd. 14/12/2017  Seeks to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards.
25. FTX.56/2017/Pt-II/53 dtd. 14/12/2017  Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration.
  (a)FTX.56/2017/Pt-II/147 dtd. 28/02/2019 Seeks to amend notification FTX.56/2017/Pt-II/53 dtd. 14/12/2017 in view of bringing into effect the amendments (to align Special  Category States with the explanatioin in section 22 of Assam GST Act, 2017) in the GST Acts.
26. No.FTX.113/2017/72 dtd.19/01/2018  Scheme of reimbursement of tax paid under the Assam GST Act,2017 by an eligible unit located in the State of Assam.
27. FTX.56/2017/Pt-II/108 dtd. 01/02/2018  Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods.
28. FTX.56/2017/Pt-II/94 dtd. 01/02/2018  Extends the due dates for quarterly furnishing of FORM GSTR-1 for taxpayers with aggregate turnover of upto Rs.1.5 crore.
29. FTX.56/2017/Pt-II/97 dtd. 01/02/2018 Waives the late fee payable for failure to furnish the return in FORM GSTR-4.
30. FTX.56/2017/Pt-II/99 dtd. 01/02/2018 Notifies the date from which E-Way Bill Rules shall come into force.
  (a) FTX.56/2017/217 dtd. 21/02/2018 Seeks to postpone the coming into force of the e-way bill rules.
  (b) FTX.56/2017/229 dtd. 05/05/2018 Notifies the date from which E-Way bill Rules shall come into force.
31. FTX.56/2017/Pt-I/96 dtd. 21/02/2018 Reduction of late fee in case of delayed filing of FORM GSTR-1.
32. FTX.56/2017/Pt-I/98 dtd. 21/02/2018 Reduction of late fee in case of delayed filing of FORM GSTR-5.
33. FTX.56/2017/Pt-I/100 dtd. 21/02/2018 Reduction of late fee in case of delayed filing of FORM GSTR-5A.
  (a) FTX.56/2017/Pt-III/95 dtd. 03/05/2018 Rescinding the Notification No. FTX.56/2017/Pt-I/100 dtd 21/02/2018
34. FTX.56/2017/Pt-I/102 dtd. 21/02/2018 Reduction of late fee in case of delayed filing of FORM GSTR-6.
35. FTX.56/2017/237 dtd. 03/05/2018 Seeks to prescribe the due date for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crore.
36. FTX.56/2017/Pt-I/110 dtd. 14/06/2018 Seeks to waive the late fee for FORM GSTR-3B.
37. FTX.56/2017/Pt-III/110 dtd. 25/07/2018

Seeks to specify goods which may be disposed off by the proper officer after its seizure.

38. FTX.56/2017/Pt-I/130 dtd. 14/09/2018 Seeks to lay down the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
39. FTX.56/2017/Pt-I/136 dtd. 14/09/2018 Seeks to prescribe the due dates for quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores for the period from July, 2018 to March, 2019

 

(a)FTX.56/2017/313  dtd. 09/10/2018

Seeks to extend the due date for filing of FORM GSTR-1 for taxpayers having aggregate turnover up to Rs. 1.5 crores.

40. FTX.56/2017/260 dtd. 09/10/2018 Seeks to waive the late fee paid for specified classes of taxpayres for FORM GSTR-3B, FORM GSTR-4 and FORM GSTR-6.
41. FTX.56/2017/327 dtd. 09/10/2018 Seeks to bring section 52 of the Assam GST Act (provisions related to TCS) into force w.e.f 01/10/2018.
42. FTX.56/2017/Pt-III/166 dtd. 31/10/2018 Seeks to notify the rate of tax collection at source (TCS) to be collected by every electronic commerce operator for intra-State taxable supplies.
43. FTX.56/2017/Pt-I/160 dtd. 17/12/2018 Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018.
44. FTX.56/2017/Pt-I/178 dtd. 28/02/2019 Seeks to extend the time period specified in notification FTX.56/2017/Pt-I/130 dtd.14/09/2018 for availing the special procedure for completing  migration of taxpayers who received provisional IDs but could not complete the migration process.
45. FTX.56/2017/Pt-I/180 dtd. 28/02/2019 Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
46. FTX.56/2017/Pt-I/182 dtd. 28/02/2019 Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.
47. FTX.56/2017/Pt-I/186 dtd. 28/02/2019 Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 
48. FTX.56/2017/Pt-I/187 dtd. 28/02/2019 Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.
49. FTX.56/2017/Pt-I/188 dtd. 28/02/2019 Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018. 
50. FTX.56/2017/Pt-II/131 dtd. 28/02/2019 Seeks to bring into force the Assam GST (Amendment) Act, 2018 wef 01/02/2019.