Pre. No. FTX. 90/2016/69.

NOTIFICATION

The 22^nd June, 2017

No. FTX. 90/2016/69.- In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017 (

1. Short title and commencement. : (1) These rules may be called the Assam Goods and Services Tax Rules, 2017.

(2) They shall come into force with effect from 22^nd June, 2017.

R.2 Definitions

2. Definitions : In these rules, unless the context otherwise requires-

(a) “Act” means the Assam Goods and Services Tax Act, 2017(Assam Act No. XXVIII of 2017);

(b) “FORM” means a Form appended to these rules;

(c) “Section” means a section of the Act;

(d) “Special Economi

R.3 Intimation for composition levy

3. Intimation for composition levy : (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically the an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not later than thirty days after the said day, or such further period as may be extended by t

R.4 Effective date of composition levy

4. Effective date of composition levy : (1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is flied under sub-rule (3) of rule 3 and the appointed day where the intimation is flied under sub-rule (1) of the said rule.

(2) The intimation under sub-rule (2) of rule 3, shall be considered only after the grant of registration to the applicant and his option to pay t

R.5 Conditions and restrictions for composition levy

5. Conditions and restrictions for composition levy : (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:-

(a) he is neither a casual taxable person nor a non-resident taxable person;

(b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or importe

R.6 Validity of composition levy

6. Validity of composition levy : (1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.

(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply

R.7 Role of tax of composition levy

7. Role of tax of composition levy : The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:-

8. Application for registration : (1) Every person, other than a non-resident taxable person, a required to deduct tax at source under section 51, a person required to collect tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration un

R.9 Verification of the application and approval

9. Verification of the application and approval : (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying document, and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application.

(2) Where the application submitted under rule 8 is found to be deficient, either i

R.10 Issue of registration certificate

10. Issue of registration certificate : (1) Subject to the provisions of sub-section [12] of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely:-

11. Separate registration for multiple business verticals within a State or a Union territory : (1) Any person having multiple business verticals within a State or a Union territory. requiring a separate registration for any of its business verticals under subsection (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:-

(a) such person has more than

R.12 Grant of registration to persons required to deduct tax at source or to collect tax at source

12. Grant of registration to persons required to deduct tax at source or to collect tax at source : (1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.<

R.13 Grant of registration to non-resident taxable persons

13. Grant of registration to non-resident taxable persons : (1) A non-resident taxable person shall electronically submit an application, alongwith a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner:

14. Grant of registration to a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient : (1) Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient shall electronically submit an application for registration, duly signed or verified through electronic verification code, in FORM GST REG-10, at the common portal, either directly or through a Facilitation Centre notifie

R.15 Extension in period of operation by casual taxable person and non-resident taxable person :

15. Extension in period of operation by casual taxable person and non-resident taxable person : (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him.

R.16 Suo moto registration

16. Suo moto registration :(1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order inFORM GST REG-12.

(2) The registration granted under sub-rule (1) shall be effective from the date

R.17 Assignment of Unique Identity Number to certain special entities :

17. Assignment of Unique Identity Number to certain special entities : (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.

18. Display of registration certificate and Goods and Services Tax Identification Number on the name board :(1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.

(2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or pl

R.19 Amendment of registration :

19. Amendment of registration : (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in FORM GST REG-13, either at the time of obtaining registration or Unique Identity Number or as amended from time to time, the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verifi

R.20 Application for cancellation of registration :

20. Application for cancellation of registration : A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity Number has been granted under rule 17, seeking cancellation of his registration under subsection (1) of section 29 shall electronically submit an application in FORM GST REG-16, including therein the details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock and of capital goods held in stock on the date from whic

R.21 Registration to be cancelled in certain cases

21. Registration to be cancelled in certain cases : The registration granted to a person is liable to be cancelled. If the said person.-

(a) does not conduct any business from the declared place of business; or

(b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder.

R.22 Cancellation of registration

22. Cancellation of registration : (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled.

(2) The reply to the show cause notice issu

R.23 Revocation of cancellation of registration

23. Revocation of cancellation of registration : (1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

R.24 Migration of persons registered under the existing law

24. Migration of persons registered under the existing law : (1) (a) Every person, other than a person deducting tax at source or

an input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the common portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.

R.25 Physical verification of business premises in certain cases

25. Physical verification of business premises in certain cases : Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.

R.26 Method of authentication

26. Method of authentication : (1) All applications, including reply, If any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf:

Form GST CMP-01

[See rule 3(1)]

Intimation to pay tax under section 10 (composition levy)

(Only for persons registered under the existing law migrating on the appointed day)

Form GST CMP-02

[See rule 3(2)]

Intimation to pay tax under section 10 [composition levy)

(For persons registered under the Act)

Form.3 .

Form GST-CMP-03

[See rule 3(4)]

Intimation of details of stock on date of opting for composition levy

(Only for persons registered under the existing law migrating on the appointed day)

Form.4 .

Form GST - CMP-04

[See rule 6(2)]

Intimation/Application for Withdrawal from Composition Levy

Form.5 .

Form GST CMP-05

[See rule 6(4)]

Reference No. <<……..>>                                                          &nbs

Form.6 .

Form GST CMP-06

[See rule 6(5)]

Reply to the notice to show cause

Form.7 .

Form GST CMP-07

(See rule 6(6))

Reference No. <<    >>                                                        &

Form.1 .

Form GST REG-01

[See rule 8(1)]

Application for Registration

(Other than a non-resident taxable person, a person required to deduct tax at source under section 51 and a pers

Form.2 .

Form GST REG-02

[See rule 8(5)]

Acknowledgment