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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 (Assam Act No. XXVIII or 2017), the State Government hereby makes the following rules, namely:-

R.1 Short title and commencement.

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 Economic Zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005);

(e) words and expression used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act.

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 the Commissioner in this behalf:

Provided that where the intimation in FORM GST CMP-01 is flied after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day.

(2) Any person who applies for registration under sub-rule (1) of rule 8 may give an option to pay tax under se

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 tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule 10.

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 imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3:

(c) the goods held in stock by him have not been purchased from an unregistered supplier and where purchased, he pays the tax under sub-section (4) of section 9;

(d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of goods or services or both:

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 made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event.

(3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through electronic verification code, electronically on the common portal.

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 under sub-section (3) of section 25 (hereafter in this Chapter referred to as “the applicant”) shall, before applying for registration, declare his Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that a person having

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 in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of three working days from the date of submission of the application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG

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:-

(a) two characters for the State code;

(b) ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number;

(c) two characters for the entity code; and

(d) one checksum character.

(2) The registration shall be effective from the date on which the person becomes liable to registration where the application for registration

R.11 Separate registration for multiple business verticals within a State or a Union territory

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 one business vertical as defined in clause (18) of section 2:

(b) the business vertical of a taxable person shall not be granted registration to pay tax under section 10 If any one of the other business verticals of the same person is paying tax under section 9;

(c) all separately registered business verticals of such person shall pay tax under the Act on supply of goods or services or both made to another registered business vertical of such person and issue a ta

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.

(2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.

(3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registrati

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:

Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.

(2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for ma

R.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

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 notified by the Commissioner.

(2) The applicant referred to in sub-rule (1) shall be granted registration, in FORM GST REG-06, subject to such conditions and restrictions and by such officer as may be notified by the Central Government on the recommendations of the Council.

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.

(2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.

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 of such order granting registration.

(3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12:

Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submit

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.

(2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and Issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application.

R.18 Display of registration certificate and Goods and Services Tax Identification Number on the name board :

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 places of business.

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 verification code, electronically in FORM GST REG-14, along with the documents relating to such change at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that-

(a) where the change relates to,-

(i) legal name of business;

(ii) address of the principal place of business or any ad

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 which the cancellation of registration is sought, liability thereon, the details of the payment, if any, made against such liability and may furnish, along with the application, relevant documents in support thereof, at the common portal within a period of thirty days of the occurrence of the event warranting the cancellation, either directly or through a Facilitation Centre notified by the Commissioner:

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 issued under sub-rule (1) shall be furnished in FORM REG-18 within the period specified in the said sub-rule.

(3) Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in FORM GST REG-19, within a period of thirty days from the date of application submitted under rule 20 or, as the case may be, the date of the reply to the s

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:

Provided that no application for revocation shall be flied. If the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns,

(2) (a) Where the proper officer is satisfied, for reasons to be recorded in writing, t

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.

(b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the Goods and Services Tax Identification Number therein, shall be made available to him on the common portal:

Provided that a taxable person who has been granted multiple registrations under the existing law on the basis of a single Permanent Account Number shall be granted on

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:

Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate.

(2) Each document including the return furnished online shall be signed or verified through electronic verification code-

(a) In the case of an individual, by the individual hims

Form.1 .

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. <<……..>> <>

To

GSTIN

Name

Address

Notice for denial of option to pay tax under section 10

Whereas on the basis of information which has come to my notice. It appears that you have violated the conditions and restrictions necessary for availing of the composition scheme under section 10 of the Act. I therefore propose to deny the option to you to pay tax under the said section for the following reasons:-

1

2

3

….

You are hereby directed to furnish a reply to this notice within fifteen working days from the date of service of t

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. << >> Date-

To

GSTIN

Name

Address

Application Reference No. (ARN)

Date-

Order for acceptance/rejection of reply to show cause notice

This has reference to your reply dated _______filed in response to the show cause notice issued vide reference no. ______dated ________, Your reply has been examined and the same has been found to be satisfactory and, therefore, your option to pay tax under composition scheme shall continue. The said show cause notice stands vacated.

or

This has reference to your reply dated on_____ filed in response to the show cause notice

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

 

Form GST REG-03

[See rule 9(2)]

Reference Number: Date-

To

Name of the Applicant:

Address:

GSTIN [if available):

Application Reference No. (ARN):

Date:

Notice for Seeking Additional Information/Clarification/Documents relating to Application for <>

This is with reference to your <> application flied vide ARN < > Dated -DD/MM/YYYY. The Department has examined your application and is not satisfied with it for the following reasons:

1.

2.

3.

You are directed to submit your reply by.....

Form.4 .

Form GST REG-04

[See rule 9(2)]

Clarification/additional/Information/Document

For <>

 

Form.5 .

Form GST REG-05

[See rule 9(4)]

Reference Number: Date-

To

Name of the Applicant

Address

GSTIN (if available)

Order of Rejection of Application for

This has reference to your reply filed vide ARN ... dated….. The reply has been examined and the same has not been found to be satisfactory for the following reasons:

1.

2.

3.

...Therefore, your application is rejected in accordance with the provisions or the Act.

Or

You have not replied to the notice issued vide reference no. ........ dated ......... within the time s

Form.6 .

Form GST REG-06

[See rule 10(1)]

 

Registration Certificate

Registration Number:

 

Form GST REG-08

[See rule 12(3)]

Reference No

Date:

 

To

Name:

Form.9 .

Form GST REG-09

[See rule 13(l)]

 

Application for Registration of Non Resident-Taxable Person

 

State/UT-  &n

Form.10 .

Form GST REG-10

[See rule 14(1)}

Application for registration of person supplying online Information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.

 

Form GST REG-11

[See rule 15(1)]

Application for extension of registration period by casual/non-resident taxable person

 

Form GST REG-12

[See rule 16(1)]

 

Reference Number :                                &nb

Form.13 .

FORM GST REG-13

[See rule 17(1)]

Application/Form for grant or Unique Identity Number to UN Bodies/Embassies/others

Form.14 .

Form GST REG-14

[See rule 19(1)]

Application for Amendment in Registration Particulars (For all types or registered persons)

 

Form GST REG-15

[See rule 19(1)]

Reference Number - << >> Date -

DD/MM/YYYY

To

(Name)

(Address)

Registration Number (GSTIN/UIN)

Application Reference No. (ARN)

DD/MM/YYYY Dated -

Order of Amendment

This has reference to your application number---- dated ----- regarding amendment in registration particulars. Your application has been examined and the same has been found to be in order. The amended certificate of registration is available on your dashboard for download.

Signature

Name

Designation

Jurisdiction

Form GST REG-16

(See rule 20)

 

Application for Cancellation of Registration  &n

Form.17 .

FORM GST REG -17

[See rule 22(1)]

Reference No.- << Date>>

To

Registration Number (GSTIN/UIN)

(Name)

(Address)

Show Cause Notice for Cancellation of Registration

Whereas on the basis of information which has come to my notice, it appears that your registration is liable to be cancelled for the following reasons:

1

2

3

…..

You are hereby directed to furnish a reply to this notice within seven working days from the date of service of this notice.

You are hereby directed to appear before the undersigned on DD/MM/YYYY at HH/MM

If you

Form.18 .

Form GST REG-18

(See rule 22(2)]

Reply to the Show Cause Notice issued for Cancellation for registration

 

Form.19 .

Form GST REG-19

[See rule 22(3)]

 

Reference No.-       

Form.22 .

Form GST REG·22

[See rule 23(2)]

Reference No. Date

To

GSTIN/UIN

(Name of Taxpayer)

(Address)

Application Reference No. (ARN) Date

Order for revocation of cancellation of registration

This has reference to your application dated DD/MM/YYYY for revocation of cancellation of registration. Your application has been examined and the same has been found to be in order. Accordingly, your registration is restored.

Signature

Name of

Proper officer

(Designation)

Form GST REG-23

[See rule 23(3)]

Reference Number: Date

To

Name of the Applicant/Taxpayer

Address of the Applicant/Taxpayer

GSTIN

Application Reference No. (ARN): Dated

Show Cause Notice for rejection of application for revocation of cancellation of registration

This has reference to your application dated DD/MM/YYYY regarding revocation of cancellation of registration. Your application has been examined and the same is liable to be rejected for the following reasons:

1.

2.

3.

…..

You are hereby directed to furnish a reply to this notice within seven wo

Form.24 .

FORM GST REG-24

[See rule 23(3)]

Reply to the notice for rejection of application for revocation of cancellation of registration

Form.25 .

Form GST REG-25

[See rule 24(1)]

Certificate of Provisional Registration

 

Form GST REG-26 [See rule 24(2)] Form GST REG-27

[See rule - 24(3)]

Reference No. <>

To

Provisional ID

Name

Address

Application Reference Number (ARN) < >

Dated

Show Cause Notice for cancellation of provisional registration

This has reference to your application dated ……… The application has been examined and the same has not been found to be satisfactory for the following reasons:

1

2

……

You are hereby directed to show cause as to why the provisional registration granted to you shall not be cancelled.

Signature

Name of the Proper Officer

Designation

Form GST REG-28

[See rule 24(3)]

Reference No.-                &nbs

Form.29 .

Form GST REG-29

[See rule 24(4)]

Application for Cancellation of provisional registration

Part A

 

Form GST REG-30

[See rule 25]

 

Form for Field Visit Report

Center Jurisdiction [Ward/Circle/Zone]