I am now accessing as a :

Government Of Assam Finance Commissionerate of Taxes

Home ❯ Information & Services ❯ GST Notification(State Tax)

GST Notification(State Tax)

               Particulars                                            

             Subjects/Download Pdf                           
 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) .
  (a)FTX.56/2017/Pt-II/156 dtd.03/06/2019 Corrigendum to Notification No. FTX.56/2017/Pt-II/135 dtd. 28/02/2019.
  (xxxi)FTX.56/2017/Pt-II/322 dtd.03/06/2019 Seeks to make Amendmends (Second Amendment 2019) to Assam GST Rules, 2017.
 
  (xxxii)FTX.56/2017/400 dtd.13/06/2019 Seeks to make Amendmends (Third Amendment 2019) to Assam GST Rules, 2017.
  (xxxiii)FTX.56/2017/472 dtd. 05/09/2019 Seeks to carry out changes in the Assam GST Rules, 2017 (4th Amendmend 2019).
  (a)FTX.56/2017/Pt-III/444 dtd.02/06/2020 Seeks to give effect to the provission of rule 87(13) and FORM GST PMT-09 of the Assam GST Rules.
  (xxxiv)FTX.56/2017/Pt-III/444 Seeks to make Amendmends (Fifth Amendment 2019) to Assam GST Rules, 2017.
  (xxxv)FTX.56/2017/Pt-III/340 dtd. 30/12/2019 Seeks to make amendments (Sixth Amendment 2019) to the Assam GST Rules, 2017.
  (xxxvi)FTX.56/2017/531 dtd. 04/03/2020 Seeks to make amendments (Seventh Amendment 2019) to the Assam GST Rules, 2017.
  (xxxvii)FTX.56//2017/Pt-III/417 dtd. 17/03/2020 Seeks to make amendments (Eight Amendment 2019) to the Assam GST Rules, 2017.
  (xxxviii)FTX.56//2017/Pt-III/423 dtd. 17/03/2020 Seeks to make amendments (Ninth Amendment 2019) to the Assam GST Rules, 2017.
  (xxxix)FTX.56/2017/Pt-I/304 dtd.01/07/2020 Seeks to make amendments (First Amendment 2020) to the Assam GST Rules,2017.
  (xxxx)FTX.56//2017/Pt-II/540 dtd. 22/05/2020 Seeks to make amendments (Second Amendment 2020) to the Assam GST Rules, 2017.
  (xxxxi)FTX.56//2017/Pt-II/547 dtd. 22/05/2020 Seeks to make amendments (Third Amendment 2020) to the Assam GST Rules, 2017.
  (xxxxii)FTX.56//2017/Pt-II/559 dtd. 22/05/2020 Seeks to make amendments (Fourth Amendment 2020) to the Assam GST Rules, 2017.
  (xxxxiii)FTX.56/2017/Pt-III/464 dtd.01/07/2020 Seeks to make amendments (Fifth Amendment 2020) to the Assam GST Rules,2017. 
  (xxxxiv)FTX.56/2017/574 dtd. 14/07/2020 Seeks to make amendments (Sixth Amendment 2020) to the Assam GST Rules,2017.
  (xxxxv)FTX.56/2017/Pt-I/444 dtd.19/08/2020 Seeks to make amendments (Seventh Amendment 2020) to the Assam GST Rules,2017.
  (xxxxvi)FTX.56/2017/Pt-I/453 dtd.19/08/2020 Seeks to make amendments (Eighth Amendment 2020) to the Assam GST Rules,2017. 
  (xxxxvii)FTX.56/2017/Pt-III/513 dtd.19/09/2020
Seeks to make amendments (Ninth Amendment 2020) to the Assam GST Rules,2017.
  (xxxxviii)FTX.56/2017/Pt-1/479 dtd.31/10/2020 Seeks to make amendments (Tenth Amendment 2020) to the Assam GST Rules,2017.
  (xxxxix)FTX.56/2017/Pt-IV/53 dtd. 11/01/2021 Seeks to make amendment the Assam GST Rules, 
2017 i.e., Assam Goods and Services (Eleventh Amendment) Rules, 2020.
  (xxxxx)FTX.56/2017/Pt-IV/59 dtd. 11/01/2021     Seeks to make amendment the Assam GST Rules, 2017 i.e., Assam Goods and Services (Twelfth Amendment) Rules, 2020.
  (xxxxxi)FTX.56/2017/710 dtd. 12/02/2021   Seeks to make amendment the Assam GST Rules, 2017 i.e., Assam Goods and Services (Thirteenth Amendment) Rules, 2020.
  (xxxxxii)FTX.56/2017/Pt-IV/117 dtd. 19/07/2021 Seeks to make amendment the Assam GST Rules, 2017 i.e.,  Assam Goods and Services (Fourteenth Amendment) Rules, 2020. 
  (xxxxxiii)FTX.56/2017/Pt-IV/125 dtd. 19/07/2021 Seeks to make amendment the Assam GST Rules, 2017 i.e.,  Assam Goods and Services (Amendment) Rules, 2021. 
  (xxxxxiv)FTX.56/2017/736 dtd. 16/09/2021 Seeks to make amendment the Assam GST Rules, 2017 i.e.,  Assam Goods and Services (Second Amendment) Rules, 2021.
  (xxxxxv)FTX.56/2017/Pt-II/658 dtd. 10/08/2021 Seeks to make amendment the Assam GST Rules, 2017 i.e.,  Assam Goods and Services (Third Amendment) Rules, 2021.  
  (xxxxxvi)FTX.56/2017/Pt-I/516 dtd. 03/07/2021 Seeks to make amendment the Assam GST Rules, 2017 i.e.,  Assam Goods and Services (Fourth Amendment) Rules, 2021. 
  (xxxxxvii)FTX.56/2017/Pt-V/75  dtd. 24/01/2022 Seeks to make amendment the Assam GST Rules, 2017 i.e.,  Assam Goods and Services (Fifth Amendment) Rules, 2021. 
  (xxxxxviii)FTX.56/2017/Pt-IV/169 dtd. 22/03/2022 Seeks to make amendment the Assam GST Rules, 2017 i.e.,  Assam Goods and Services (Sixth Amendment) Rules, 2021. 
  (xxxxxix)FTX. 56/2017/749 dtd. 04/07/2022 Seeks to make amendment the Assam GST Rules, 2017 i.e.,  Assam Goods and Services (Seventh Amendment) Rules, 2021. 
  (xxxxxxx)FTX.56/2017/Pt-II/723 dtd. 29/07/2022 Seeks to make amendment the Assam GST Rules, 2017 i.e.,  Assam Goods and Services (Eight Amendment) Rules, 2021. 
  (xxxxxxxi)FTX.56/2017/Pt-III/674 dtd. 01/11/2022 Seeks to make amendment the Assam GST Rules, 2017 i.e.,  Assam Goods and Services (Ninth Amendment) Rules, 2021. 
  (xxxxxxxii)eCF No. 35120/142 dtd. 10/05/2023 Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Assam GST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022.
  (xxxxxxxiii)eCF No. 35120/143 dtd. 10/05/2023 Seeks to make amendment the Assam GST Rules, 2017 i.e.,  Assam Goods and Services (Tenth Amendment) Rules, 2021. 
  (xxxxxxxiiiv)eCF No.168833/280 dtd. 14.09.2023 Seeks to make amendment the Assam GST Rules, 2017 i.e.,  Assam Goods and Services (First Amendment) Rules, 2022. 
 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.
  (a) FTX.56/2017/Pt-IV/58 dtd. 11/01/2021 Seeks to notify the number of HSN digits required on tax invoice.
  (b) FTX.56/2017/Pt-II/621 dtd. 26/02/2021    Seeks to make amendment to Notification no. FTX.56/2017/32 dtd. 29/06/2017
 8.  FTX.56/2017/33 dtd.29/06/2017 Rate of interest under Section 50, 54 , 56.
  (a) FTX.56//2017/Pt-II/560 dtd. 22/05/2020 Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
  (b) FTX.56/2017/Pt-I/445 dtd.19/08/2020 Seeks to provide relief by lowering of interest rate for a prescribed time for tax periods from February, 2020 to July, 2020.
  (c) FTX.56/2017/Pt-II/653 dtd. 10/08/2021 Seeks to provide relief by lowering of interest rate for the month of March and April, 2021.
  (d) FTX.56/2017/Pt-V/65  dtd. 24/01/2022 Seeks to provide relief by lowering of interest rate for a specified time for tax periods March, 2021to May, 2021. [FTX.56/2017/33 dtd. 29/06/2017]
 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.
  (d) FTX.56/2017/Pt-II/209 dtd.03/06/2019 Seeks to supersede FTX.56/2017/34 dtd. 29/06/2017 in order to extend the limit of threshold of aggregate turnover for availing Composition Scheme u/s 10 of the Assam GST Act, 2017 to Rs. 1.5 crores.
  (e) FTX.56/2017/Pt-III/328 dtd. 30/12/2019 Seeks to amend notification No. FTX.56/2017/Pt-II/209 dated the 3rd June, 2019, so as to exclude manufacturers of aerated waters from the purview of composition scheme.
  (f) FTX.56/2017/Pt-VI/94 dtd. 04/07/2022 Seeks to amend notification no. FTX.56/2047/Pt-II/209 dtd. 03/06/2019 to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC.
  (g) eCF No.168833/276 dtd. 14.09.2023 Seeks to amend notification No. FTX.56/2017/Pt-II/209 dtd. 03.06.2019- State Tax.
 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. 
  (d)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.
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.
  (a)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.
  (b)FTX.56/2017/Pt-II/601 dtd. 23/11/2020 Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-4 for 2017-18 and 2018-19, 
subject to the condition that the returns are filled between 22.09.2020 to 31.10.2020.
  (c)FTX.56/2017/Pt-V/70  dtd. 24/01/2022 Seeks to rationalize late fee for delay in filing of return in FORM GSTR-4. [FTX.56/2017/Pt-II/97 dtd. 01/02/2018]
  (d)FTX.56/2017/Pt-IV/179 dtd. 18.07.2022 Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22
  (e)eCF No.168833/278 dtd. 14.09.2023 Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22.
  (f)eCF No.151446/281 dtd. 06/09/2024 Amnesty to GSTR-4 non-filers .
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.
  (a) 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,2017 to September, 2018 in specified cases.
  (b) FTX.56//2017/Pt-III/422 dtd. 17/03/2020 Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.
  (c) FTX.56//2017/Pt-II/564 dtd. 22/05/2020 Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020./Quarter ending 31.03.2020.
  (d) FTX.56/2017/Pt-I/300 dtd.01/07/2020 Seeks to extend the one-time amnesty Scheme to file all FORM GSTR-I from July 2017 to November 2019 till 17th January 2020.
  (e)FTX.56/2017/Pt-I/449 dtd.19/08/2020 Seeks to provide relief by waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods for months from March, 2020 to June, 2020 for monthly filers and for quarters from January, 2020 to June, 2020 for quarterly filers.
  (f)FTX.56/2017/Pt-V/69  dtd. 24/01/2022 Seeks to rationalize late fee for delay in furnishing of the statement of outward supplies in FORM GSTR-1. [FTX.56/2017/Pt-I/96 dtd. 21/02/2018]
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.
  (b)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.
  (c)FTX.56//2017/Pt-II/564 dtd. 22/05/2020 Seeks to provide relief by conditional waiver of late fee for delay in furnishing outward statement in FORM GSTR-1 for tax periods of February, 2020 to April, 2020./Quarter ending 31.03.2020.
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/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.
  (a)FTX.56//2017/Pt-II/562 dtd. 22/05/2020 Seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to April, 2020.
  (b)FTX.56/2017/Pt-I/447 dtd.19/08/2020  Seeks to provide one time amnesty by lowering/waiving of late fees for non furnishing of FORM GSTR-3B from July, 2017 to January, 2020 and also seeks to provide relief by conditional waiver of late fee for delay in furnishing returns in FORM GSTR-3B for tax periods of February, 2020 to July, 2020.
 
  (c)FTX.56/2017/Pt-I/452 dtd.19/08/2020 Seeks to amend notification no. FTX.56/2017/Pt-I/447 dtd. 19/08/2020 in order to provide conditional waiver of lat fees for the period from July, 2017 to July, 2020.
  (d)FTX.56/2017/Pt-II/655 dtd. 10/08/2021    Seeks to amend notification no. FTX.56/2017/Pt-I/187 dtd. 28/02/2019 in order to provide waiver of late fees for specified taxpayers and specified tax periods.
  (e)FTX.56/2017/Pt-V/67  dtd. 24/01/2022  Seeks to rationalize late fee for delay in filing of return in FORM GSTR-3B ; and to provide conditional waiver of late fee for delay in filing FORM GSTR-3B from July, 2017 to April, 2021; and to provide waiver of late fees for late filing of return in FORM GSTR-3B for specified taxpayers and specified tax periods. [FTX.56/2017/Pt-I/187 dtd. 28/02/2019]
  (f)FTX.56/2017/751 dtd. 04/07/2021 Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.
  (g)eCF No.168833/275 dtd. 14.09.2023 Seeks to amend notification No. FTX.56/2017/Pt-II/187 dtd. 03.06.2019- State Tax.
46. 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.
47. FTX.56/2017/Pt-II/187 dtd.03/06/2019 Seeks to bring into force the Assam GST (Amendment) Act, 2018 wef 01/02/2019. To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.
  (a)FTX.56/2017/Pt-VI/93 dtd. 04/07/2022 Seeks to amend notification no.FTX.56/2017/Pt-II/187 dtd. 03/06/2019 to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC.
48. FTX.56/2017/Pt-II/208 dtd.03/06/2019  Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover upto Rs. 1.5 crores for the months of April, May and June, 2019.
49. FTX.56/2017/412 dtd.13/06/2019 Seeks to notify procedure for quarterly tax payment and annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– Central Tax (Rate), dated the 7th March, 2019.
 
  (a)FTX.56/2017/Pt-III/230 dtd.04/10/2019 Seeks to further extend the last date for furnishing FORM GST CMP-08 up to 31st August, 2019.
  (b)FTX.56/2017/Pt-III/337 dtd. 30/12/2019 Seeks to extend the last date for filing of FORM GST CMP-08 for the quarter July-September 2019 by four days from 18.10.2019 till 22.10.2019.
  (c)FTX.56//2017/Pt-II/544 dtd. 22/05/2020 Seeks to waive off the requirement for furnishing FORM GSTR-1 for 2019-20 for taxpayers who could not opt for availing the option of special composition scheme under notification No. 2/2019-Central Tax (Rate).
  (d)FTX.56//2017/Pt-II/565 dtd. 22/05/2020 Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending March, 2020 till 07.07.2020 and filing FORM GSTR-4 for FY 2020-21 till 15.07.2020.
  (e)FTX.56/2017/Pt-II/579 dtd.16/09/2020  Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020.
  (f)FTX.56/2017/Pt-I/483 dtd.31/10/2020  Seeks to extend the due date for filing FORM GSTR-4 for financial year 2019-2020 to 31.10.2020.
  (g)FTX.56/2017/Pt-II/657 dtd. 10/08/2021 Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.05.2021.
  (h)FTX.56/2017/Pt-V/74  dtd. 24/01/2022 Seeks to extend the due date for filing FORM GSTR-4 for financial year 2020-21 to 31.07.2021. 
  (i)eCF No.168833/277 dtd. 14.09.2023 Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022.
50. FTX.56/2017/414 dtd.13/06/2019 Seeks to notify the provisions of rule 138E of the CGST Rules w.e.f 21st June, 2019.
 
  (a)FTX.56/2017/Pt-I/238 dtd.04/10/2019 Seeks to extend the date from which the facility of blocking and unblocking of e-way bill facility as per the provision of Rule 138E of Assam GST Rules, 2017 shall be brought into force to 21.11.2019.
 
51. FTX.56/2017/Pt-III/207 dtd.23/07/2019 Seeks to extend the date from which the facility of blocking and unblocking on e-way bill facility as per the provision of Rule 138E of CGST Rules, 2017 shall be brought into force to 21/08/2019.
52. FTX.56/2017/Pt-I/226 dtd.05/08/2019 Seeks to extend the last date for furnishing FORM GST CMP-08.
 
53. FTX.56/2017/470 dtd. 05/09/2019 Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the months of July, 2019 to September,2019.
 
54. FTX.56/2017/471 dtd. 05/09/2019 Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).
 
55. FTX.56/2017/Pt-III/311 dtd. 30/12/2019 Seeks to bring rules 10, 11, 12 and 26 of the Assam GST (Fourth Amendment) Rules, 2019 in to force.
56. FTX.56/2017/Pt-III/338 dtd. 30/12/2019 Seeks to prescribe the due date for furnishing FORM GSTR-1 for registered persons having aggregate turnover of up to 1.5 crore rupees for the quarters from October, 2019 to March, 2020.
57. FTX.56/2017/Pt-III/339 dtd. 30/12/2019 Seeks to make filing of annual return under section 44 (1) of Assam GST Act for F.Y. 2017-18 and 2018-19 optional for small taxpayers whose aggregate turnover is less than Rs 2 crores and who have not filed the said return before the due date.
  (a)FTX.56/2017/Pt-IV/57 dtd. 11/01/2021     Seeks to make filing of annual return under section 44 (1) of Assam GST Act for F.Y. 2019-20 optional for small taxpayers whose aggregate turnover 
is less than Rs 2 crores and who have not filed the said return before the due date.
58. FTX.56//2017/Pt-III/418 dtd. 17/03/2020 Seeks to notify the common portal for the purpose of e-invoice.
  (a)FTX.56//2017/Pt-II/545 dtd. 22/05/2020 Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020
  (b)FTX.56/2017/Pt-III/531 dtd.19/09/2020 Seeks to amend Notification no. FTX.56//2017/Pt-II/545 dtd. 22/05/2020 in 
order to amend the class of registered persons for the purpose of e-invoice.
  (c)FTX.56/2017/Pt-IV/51 dtd. 11/01/2021 Seeks to amend notification no. FTX.56/2017/Pt-II/545 dtd. 22/05/2020 which seeks to exempt
 certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing.
  (d)FTX.56/2017/729 dtd. 12/02/2021 Seeks to implement e-invoicing for the taxpayers having 
aggregate turnover exceeding Rs. 100 Cr from 01st January 2021.
  (e)FTX.56/2017/Pt-II/618 dtd. 26/02/2021 Seeks to waive penalty payable for noncompliance of the provisions of notification No.FTX.56// 2017/Pt-II/546 dtd. 22/05/2020.
  (f)FTX.56/2017/Pt-II/628 dtd. 03/06/2021 Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 50 Cr from 01st April 2021.
  (g)FTX.56/2017/Pt-III/550 dtd. 01/07/2021  Seeks to waive penalty payable for non-compliance of provisions of Notification No. FTX.56//2017/Pt-II/546 dtd. 22/05/2020.
  (h)FTX.56/2017/Pt-V/72  dtd. 24/01/2022  Seeks to amend Notification no. FTX.2017/Pt-II/545 dtd. 22/05/2020 to exclude government departments and local authorities from the requirement of issuance of e-invoice.
  (i)FTX.56/2017/Pt-V/85 dtd. 28/04/2022 Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 01 st April 2022.
  (j)FTX.56/2017/Pt-I/527 dtd. 24/06/2022 Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 FTX.56//2017/Pt-II/546 dtd. 22/05/2020.
  (k)eCF No.168833/298 dtd. 14.09.2023 Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022.
59. FTX.56//2017/Pt-III/419 dtd. 17/03/2020 Seeks to notify the class of registered person required to issue e-invoice.
  (a)FTX.56//2017/Pt-II/546 dtd. 22/05/2020 Seeks to exempt certain class of registered persons capturing dynamic QR code and the date for implementation of QR Code to be extended to 01.10.2020
  (b)FTX.56/2017/Pt-IV/52 dtd. 11/01/2021    Seeks to amend notification no. FTX.56/2017/Pt-II/546 dtd. 22/05/2020 
to extend the date of implementation of the Dynamic QR Code for B2C invoices till 01.12.2020.
60. FTX.56//2017/Pt-III/420 dtd. 17/03/2020 Seeks to give effect to the provisions of rule 46 of the Assam GST Rules, 2017.
61. FTX.56//2017/Pt-III/421 dtd. 17/03/2020 Seeks to notify the class of registered person required to issue invoice having QR Code.
62. FTX.56//2017/Pt-III/430 dtd. 17/03/2020 Seeks to bring into force certain provisions of the Assam GST (Amendment) Act, 2019 to amend the Assam GST Act, 2017.
63. FTX.56//2017/Pt-II/541 dtd. 22/05/2020 Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C.
64. FTX.56//2017/Pt-II/542 dtd. 22/05/2020 Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
  (a)FTX.56/2017/Pt-III/465 dtd.01/07/2020  Seeks to make amendments to special procedure for Corporate debtors undergoing the Corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
65. FTX.56/2017/Pt-II/553 dtd. 22/05/2020 Seeks to specify the class of persons who shall be exempted from aadhar authentication.
  (a)FTX.56/2017/Pt-I/497 dtd. 07/04/2021   Seeks to notify persons to whom provisions of sub-section (6B) or sub-section (6C) of section 25 of Assam GST Act will not apply.
  (b)FTX.56/2017/Pt-II/711 dtd. 07/03/2022 Seeks to amend Notification No. FTX.56/2017/Pt-I/497 dtd. 07/04/2021.
66. FTX.56//2017/Pt-II/554 dtd. 22/05/2020 Seeks to notify the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for registration.
67. FTX.56//2017/Pt-II/555 dtd. 22/05/2020 Seeks to specify class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration.
68. FTX.56//2017/Pt-II/556 dtd. 22/05/2020 Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters April, 2020 to June, 2020 and July, 2020 to September, 2020 for registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year.
69. FTX.56/2017/608 dtd.19/09/2020 Seeks to extend period to pass order under Section 54(7) of Assam GST Act.
  (a)FTX.56/2017/619 dtd. 09/11/2020 Seeks to amend notification no. FTX.56/2017/608 dtd. 19/09/2020 in order to further extend period to pass order under Section 54(7) 
of Assam GST Act till 31.08.2020 or in some cases upto fifteen days thereafter.
70. FTX.56/2017/607 dtd.19/09/2020 Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.
  (a) FTX.56/2017/Pt-III/540 dtd.31/10/2020 Seeks to amend notification no. FTX.56/2017/607 dtd. 19/09/2020 to extend due date of compliance under Section 171 which falls during the period from "20.03.2020 to 29.11.2020" till 30.11.2020.
  (b) FTX.56/2017/616 dtd. 09/11/2020     Seeks to extend the validity of e-way bills till 31.05.2020 for those e-way bills 
which expire during the period from 20.03.2020 to 15.04.2020 and generated till 24.03.2020.
  (c) FTX.56/2017/617 dtd. 09/11/2020   Seeks to amend Notification No. FTX.56/2017/616 dtd. 09/11/2020 in respect of extension of validity of e-way bill generated on or before 24.03.2020 (whose validity has expired on or after 20th day of March 2020) 
till the 30th day of June.
  (d) FTX.56/2017/618 dtd. 09/11/2020 Seeks to amend notification no . FTX.56/2017/607 dtd. 19/09/2020 in order to extend due date of 
compliance which falls during the period from "20.03.2020 to 30.08.2020" till 31.08.2020.
  (e)FTX.56/2017/Pt-II/600 dtd. 23/11/2020 Seeks to give one time extension for the time limit provided under 
Section 31(7) of the Assam GST Act 2017 till 31.10.2020.
  (f)FTX.56/2017/Pt-I/491 dtd. 24/02/2021 Seeks to extend the due dates for compliances and actions in respect of anti-profiteering measures
under GST till 31.03.2021.
  (g)eCF No.151446/287 dtd. 06/09/2024 Extension of limitation under Section 168A of Assam GST Act .
71. FTX.56/2017/Pt-1/482 dtd.31/10/2020 Seeks to notify the provisions of Sl. No.10 of the Assam GST (Amendment) Act, 2019 to amend the section 50 of the Assam GST Act, 2017 w.e.f. 01/09/2020.
72. FTX.56/2017/Pt-III/466 dtd.01/07/2020 Seeks to waive filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19.
73. FTX.56/2017/707 dtd. 12/02/2021     Seeks to bring into force the provision of Sl. No. 11 of the Assam GST Tax (Amendment) Act, 2020 (Assam Act No. X of 2020) in 
order to bring amendment in section 140 of the Assam GST Act w.e.f. 01.07.2017.
74. FTX.56/2017/708 dtd. 12/02/2021     Seeks to bring into force the provision of Sl. No. 2 & 13 of the Assam GST Tax (Amendment) Act, 2020 (Assam Act No. X of 2020) 
in order to bring amendment in section 2 & 109 of the Assam GST Act w.e.f. 01.07.2017.
75. FTX.56/2017/Pt-II/602 dtd. 23/11/2020     Seeks to grant waiver / reduction in late fee for not furnishing FORM GSTR-10, 
subject to the condition that the returns are filled between 22.09.2020 to 31.12.2020.
76. FTX.56/2017/Pt-IV/54 dtd. 11/01/2021     Seeks to notify a special procedure for 
taxpayers for issuance of e-Invoices in the period 01.10.2020 - 31.10.2020.
77. FTX.56/2017/Pt-IV/56 dtd. 11/01/2021     Seeks to prescribe the due date for furnishing FORM GSTR-1 for the quarters October, 2020 to December, 2020 and January, 2021 to March, 2021 for registered persons having aggregate turnover of up to 
1.5 crore rupees in the preceding financial year or the current financial year.    
78. FTX.56/2017/709 dtd. 12/02/2021 Seeks to bring into force the provision of Sl. No. 7 of the Assam Goods and Services Tax (Amendment) Act, 2019 (Assam Act No. XVII of 2019) 
in order to bring amendment in Section 39 of Assam GST Act, 2017.
 
79. FTX.56/2017/726 dtd. 12/02/2021 Seeks to notify class of persons under proviso to section 39(1).
80. FTX.56/2017/728 dtd. 12/02/2021 Seeks to notify special procedure for making payment of 35% as tax liability in first two month.
81. FTX.56/2017/Pt-IV/116 dtd. 19/07/2021 Seeks to bring into force certain provisions of Sl. No. 3, 4, 5, 6, 7, 8, 9, 10 and 14 of the Assam Goods and Services Tax (Amendment) Act, 2020, shall come into force.
82. FTX.56/2017/Pt-II/659 dtd. 10/08/2021 Seeks to extend specified compliances falling between 15.04.2021 to 30.05.2021 till 31.05.2021 in exercise of powers under section 168A of Assam GST Act.
  (a)FTX.56/2017/Pt-V/73  dtd. 24/01/2022 Seeks to amend notification no. FTX.56/2017/Pt-II/659 dtd. 10/08/2021 in order to extend due date of compliances which fall during the period from "15.04.2021 to 29.06.2021" till 30.06.2021.
  (b)FTX.56/2017/752 dtd. 04/07/2021 Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the Assam GST Act.
  (c)eCF No.168833/279 dtd. 14.09.2023 Seeks to extend dates of specified compliances in exercise of powers under section 168A of Assam GST Act.
83. FTX.56/2017/Pt-IV/165  dtd. 02/02/2022 Seeks to appoint the 1st day of June, 2021, as the date on which the provisions of section 50 as at Sl.No. 6 of the Assam Goods and Services Tax (Amendment) Act, 2021 (Assam Act No. XXI of 2021), shall come into force.
84. FTX.56/2017/Pt-V/71  dtd. 24/01/2022 Seeks to rationalize late fee for delay in filing of return in FORM GSTR-7.
85. FTX.56/2017/Pt-IV/166  dtd. 02/02/2022 Seeks to appoint the 1st day of August, 2021, as the date on which the provisions of section 35 as at Sl. No. 4 and section 44 as at Sl. No. 5 of the Assam Goods and Services Tax (Amendment) Act, 2021 (Assam Act No. XXI of 2021), shall come into force.
86. FTX.56/2017/Pt-III/671 dtd. 24/06/2022 Seeks to notify 01.01.2022 as the date on which provisions of section 7,16,74,75,83, 107, 129, 130, 151, 152 and Sch-II of the Assam GST (Amendment) Act, 2021 shall come into force.
87. eCF No.33646/505 dtd. 17/03/2023 Seeks to notify 01.10.2022 as the date on which the provisions of section 13 of the Assam GST (Amendment) Act, 2022 shall come into force.
88. eCF No.33646/504 dtd. 17/03/2023 Seeks to notify 01.10.2022 as the date on which provisions of sections 2 to 15, except section 13, of the Assam Goods and Services Tax Act (Amendment) Act, 2022 shall come into force.
89. eCF No.151446/282 dtd. 06/09/2024 Extension of time limit for application for revocation of cancellation of registration.
90. eCF No.151446/283 dtd. 06/09/2024 Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62.
91. eCF No.151446/284 dtd. 06/09/2024 Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers.
92. eCF No.151446/286 dtd. 06/09/2024 Amnesty to GSTR-10 non-filers.