Latest
LATEST CIRCULARS/ORDERS/NOTIFICATIONS
Sl No.
Latest Circulars/Orders/Notifications No. and Date
Subjects
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1.
(FTX.56/2017/Pt-III/311) Dated 30/12/2019
Seeks to bring rules 10, 11, 12 and 26 of the Assam GST (Fourth Amendment) Rules, 2019 in to force.
2.
(FTX.56/2017/Pt-III/328) Dated 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.
3.
(FTX.56/2017/Pt-III/338) Dated 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.
4.
(FTX.56/2017/Pt-III/339) Dated 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.
5.
(FTX.56/2017/Pt-III/340) Dated 30/12/2019
Seeks to make amendments (Sixth Amendment 2019) to the Assam GST Rules, 2017.
6.
(FTX.56/2017/Pt-III/337) Dated 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.
7.
(FTX.56/2017/531) Dated 04/03/2020
Seeks to make amendments (Seventh Amendment 2019) to the Assam GST Rules, 2017.
8.
(FTX.56//2017/Pt-III/417) Dated 17/03/2020
Seeks to make amendments (Eight Amendment 2019) to the Assam GST Rules, 2017.
9.
(FTX.56//2017/Pt-III/418) Dated 17/03/2020
Seeks to notify the common portal for the purpose of e-invoice.
10.
(FTX.56//2017/Pt-III/419) Dated 17/03/2020
Seeks to notify the class of registered person required to issue e-invoice.
11.
(FTX.56//2017/Pt-III/420) Dated 17/03/2020
Seeks to give effect to the provisions of rule 46 of the Assam GST Rules, 2017.
12.
(FTX.56//2017/Pt-III/421) Dated 17/03/2020
Seeks to notify the class of registered person required to issue invoice having QR Code.
13.
(FTX.56//2017/Pt-III/422) Dated 17/03/2020
Seeks to waive late fees for non- filing of FORM GSTR-1 from July, 2017 to November, 2019.
14.
(FTX.56//2017/Pt-III/423) Dated 17/03/2020
Seeks to make amendments (Ninth Amendment 2019) to the Assam GST Rules, 2017.
15.
(FTX.56//2017/Pt-III/430) Dated 17/03/2020
Seeks to bring into force certain provisions of the Assam GST (Amendment) Act, 2019 to amend the Assam GST Act, 2017.
16.
(FTX.56//2017/Pt-II/540) Dated 22/05/2020
Seeks to make amendments (Second Amendment 2020) to the Assam GST Rules, 2017.
17.
(FTX.56//2017/Pt-II/541) Dated 22/05/2020
Seeks to exempt foreign airlines from furnishing reconciliation Statement in FORM GSTR-9C
18.
(FTX.56//2017/Pt-II/542) Dated 22/05/2020
Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016
19.
(FTX.56//2017/Pt-II/544) Dated 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)
20.
(FTX.56//2017/Pt-II/545) Dated 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
21.
(FTX.56//2017/Pt-II/546) Dated 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
22.
(FTX.56//2017/Pt-II/547) Dated 22/05/2020
Seeks to make amendments (Third Amendment 2020) to the Assam GST Rules, 2017
23.
(FTX.56//2017/Pt-II/553) Dated 22/05/2020
Seeks to specify the class of persons who shall be exempted from aadhar authentication.
24.
(FTX.56//2017/Pt-II/554) Dated 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.
25.
(FTX.56//2017/Pt-II/555) Dated 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.
26.
(FTX.56//2017/Pt-II/556) Dated 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.
27.
(FTX.56//2017/Pt-II/559) Dated 22/05/2020
Seeks to make amendments (Fourth Amendment 2020) to the Assam GST Rules, 2017.
28.
(FTX.56//2017/Pt-II/560) Dated 22/05/2020
Seeks to provide relief by conditional lowering of interest rate for tax periods of February, 2020 to April, 2020.
29.
(FTX.56//2017/Pt-II/562) Dated 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.
30.
(FTX.56//2017/Pt-II/564) Dated 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.
31.
(FTX.56//2017/Pt-II/565) Dated 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.
32.
(CT/GST-14/2017/244) Dated 05/02/2020
Notification issued to prescribe due dates for filing of return in FORM GSTR-3B in a staggered manner.
33.
(CT/GST-14/2017/257) Dated 21/04/2020
Seeks to prescribe the due date for furnishing FORM GSTR-1 by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from April,2020 to September, 2020.
34.
(CT/GST-14/2017/258) Dated 21/04/2020
Seeks to prescribe return in FORM GSTR-3B of Assam GST Rules, 2017 along with due dates of furnishing the said form for April, 2020 to September, 2020
35.
(CT/GST-14/2017/261) Dated 22/04/2020
Seeks to extend due date for furnishing FORM GSTR-3B for supply made in the month of May, 2020.
36.
Notification No.14/2019 (FTX.56/2017/Pt-III/329) Dated 30/12/2019
Seeks to amend notification No. 1/2017 [FTX.56/2017/Pt-II/189 dated the 3rd June, 2019], so as to specify effective Assam GST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.
2.
Notification No.15/2019 (FTX.56/2017/Pt-III/333) Dated 30/12/2019
Seeks to amend notification No. 2/2017 [FTX.56/2017/15 dtd. 29-06-2017], so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.
37.
Notification No.16/2019 (FTX.56/2017/Pt-III/431) Dated 17/03/2020
Seeks to amend notification No. 3/2017 [FTX.56/2017/16 dtd. 29-06-2017], so as to extend concessional Assam GST rates to specified projects under HELP/OALP, and other changes
38.
Notification No.17/2019 (FTX.56/2017/Pt-III/334) Dated 30/12/2019
Seeks to amend notification No. 26/2018 [FTX.56/2017/Pt-I/202 dated the 28th February, 2019], so as to exempt Assam GST on supplies of silver and platinum by nominated agencies to registered persons.
39.
Notification No.18/2019 (FTX.56/2017/Pt-III/335) Dated 30/12/2019
Seeks to amend notification No. 2/2019 [FTX.56/2017/Pt-II/189 dated the 3rd June, 2019], so as to exclude manufacturers of aerated waters from the purview of composition scheme.
40.
Notification No.19/2019 (FTX.56/2017/Pt-III/336) Dated 30/12/2019
Seeks to exempt supply of goods for specified projects under FAO.
41.
Notification No.20/2019 (FTX.56/2017/Pt-III/312) Dated 30/12/2019
Seeks to amend notification No. 11/2017 [FTX.56/2017/24 dated the 29th June, 2017] so as to notify Assam GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.
42.
Notification No.21/2019 (FTX.56/2017/Pt-III/317) Dated 30/12/2019
Seeks to amend notification No. 12/2017 [FTX.56/2017/25 dated the 29th June, 2017] to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019.
43.
Notification No.22/2019 (FTX.56/2017/Pt-III/320) Dated 30/12/2019
Seeks to amend notification No. 13/2017 [FTX.56/2017/26 dated the 29th June, 2017] so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019.
44.
Notification No.23/2019 (FTX.56/2017/Pt-III/325) Dated 30/12/2019
Seeks to amend notification No. 4/2018 [FTX.56/2017/Pt-III/72 dated the 21th February, 2018], by adding an explanation on the applicability of provisions related to supply of development rights.
45.
Notification No.24/2019 (FTX.56/2017/Pt-III/326) Dated 30/12/2019
Seeks to amend notification No. 7/2019 [FTX.56/2017/Pt-II/272 dated the 3rd June, 2019] by amending the entry related to cement.
46.
Notification No.25/2019 (FTX.56/2017/Pt-III/327) Dated 30/12/2019
Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of Assam GST Act, 2017.
47.
(FTX.56/2017/Pt-I/271) Dated 30/12/2019
Amendmend to Notification No. 3 [FTX.56/2017/16 dtd. 29/06/2019]
48.
Notification No.26/2019 (FTX.56/2017/Pt-II/420) Dated 11/02/2020
Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-State Tax (Rate) [FTX.56/2017/24 dtd. 29/06/2017].
49.
Notification No.27/2019 (FTX.56/2017/Pt-III/426) Dated 17/03/2020
Seeks to further amend notification No. 1/2017-State Tax (Rate) [FTX.56/2017/14 dtd. 29/06/2017], to change the rate of GST on goods as per recommendations of the GST Council in its 38th Meeting.
50.
Notification No.28/2019 (FTX.56/2017/Pt-III/427) Dated 17/03/2020
To amend notification No. 12/ 2017 [FTX.56/2017/25 dated the 29th June, 2017] so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019.
51.
Notification No.29/2019 (FTX.56/2017/Pt-III/429) Dated 17/03/2020
To amend notification No. 13/ 2017 [FTX.56/2017/26 dated the 29th June, 2017] so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.
52.
Notification No.01/2020 (FTX.56/2017/Pt-II/429) Dated 22/04/2020
Seeks to amend notification No. 1/2017-State Tax (Rate) [FTX.56/2017/14 dtd. 29/06/2017] so as to notify rate of GST on supply of lottery.
53.
Notification No.02/2020 (FTX.56/2017/Pt-II/557) Dated 22/05/2020
Seeks to amend Notification No. 11/2017-State Tax (Rate) [FTX.56/2017/24 dtd. 29/06/2017] reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC
54.
Notification No.03/2020 (FTX.56/2017/Pt-II/558) Dated 22/05/2020
Seeks to amend Notification No. 11/2017-State Tax (Rate) [FTX.56/2017/24 dtd. 29/06/2017] reducing CGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC
55.
(FT.22/2018/60) Dated 19/06/2020
Tax reimbursement to BCPL.
56.
Circular No.90/2020-GST (CT/GST-15/2017/353) Dated 21/04/2020
Clarification in respect of certain challenges faced by the registered persons in implementation of provisions of GST Laws.
57.
Circular No.91/2020-GST (CT/GST-15/2017/365) Dated 19/06/2020
Clarification on refund related issues.
58.
Circular No.92/2020-GST (CT/GST-15/2017/367) Dated 19/06/2020
Clarification in respect of levy of GST on Director's remuneration.
59.
THE ASSAM TAXATION (LIQUIDATION OF ARREAR DUES) (AMENDMENT) (No. LGL.36/2005/82) Dated 30/05/2020
ASSAM ORDINANCE NO. I OF 2020 THE ASSAM TAXATION (LIQUIDATION OF ARREAR DUES) (AMENDMENT) ORDINANCE, 2020
60.
Notification VAT (No. LGL.64/2017/12) Dated 30/05/2020
ASSAM ORDINANCE NO. II OF 2020 THE ASSAM VALUE ADDED TAX (AMENDMENT) ORDINANCE, 2020
61.
Circular No.83/2020-GST (CT/GST-15/2017/315) Dated 21/04/2020
Clarification regarding optional filing of annual return under notification No. FTX.56/2017/Pt-III/339 dated 30th December, 2019.
62.
Circular No.84/2020-GST ( CT/GST-15/2017/317) Dated 21/04/2020
Reverse Charge Mechanism (RCM) on renting of motor vehicles.
63.
Circular No.85/2020-GST (CT/GST-15/2017/319) Dated 21/04/2020
Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal.
64.
Circular No.86/2020-GST (CT/GST-15/2017/322) Dated 21/04/2020
Clarification in respect of apportionment of input tax credit (ITC) in case of business reorganization under section 18(3) of Assam GST Act read with rule 41(1) of Assam GST Rules.
65.
Circular No.87/2020-GST (CT/GST-15/2017/327) Dated 21/04/2020
Clarification in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016.
66.
Circular No.88/2020-GST (CT/GST-15/2017/331) Dated 21/04/2020
Clarification on refund related issues.
67.
Circular No.89/2020-GST (CT/GST-15/2017/342) Dated 21/04/2020
Clarification in respect of various measures announced by the Government for providing relief to taxpayers in view of spread of Novel Corona Virus (COVID-19).
68.
Notification No.31/2019-GST (CT/GST-14/2017/239) Dated 30/12/2019
Seeks to extend the due date for furnishing of return in FORM GSTR-1 for registered persons in Assam, having aggregate turnover more than 1.5 crore rupees for the month of November, 2019.
69.
Notification No.32/2019-GST (CT/GST-14/2017/240) Dated 30/12/2019
Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, for the month of November, 2019.
70.
Circular No.82/2019-GST (CT/GST-15/2017/288) Dated 26/12/2019
Standard Operating Procedure to be followed in case of non-filers of returns.
71.
Circular No.78/2019-GST (CT/GST-15/2017/243) Dated 23/12/2019
Restriction in availment of input tax credit in terms of sub-rule (4) of rule 36 of Assam GST Rules, 2017.
72.
Circular No.79/2019-GST (CT/GST-15/2017/249) Dated 23/12/2019
Fully electronic refund process through FORM GST RFD-01 and single disbursement.
73.
Circular No.80/2019-GST (CT/GST-15/2017/280) Dated 23/12/2019
Clarification on scope of the notification entry at item (id), related to job work, under heading 9988 of Notification No. 11/2017 (Rate) [FTX.56/2017/24 dated 29-06-2017].
74.
Circular No.81/2019-GST (CT/GST-15/2017/282) Dated 23/12/2019
Withdrawal of Circular No. 61/2019-GST dated 26.07.2019.
75.
Notification GST (FTX.56/2017/Pt-III/230) Dated 04/10/2019
Seeks to further extend the last date for furnishing FORM GST CMP-08 up to 31st August, 2019.
76.
Notification GST (FTX.56/2017/Pt-I/238) Dated 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.
77.
Notification No.12/2019 -GST (FTX.56/2017/Pt-III/231) Dated 04/10/2019
Which seeks to reduce the GST rate on Electric Vehicles and charger or charging stations for Electric vehicles.
78.
Notification No.13/2019 -GST (FTX.56/2017/Pt-III/232) Dated 04/10/2019
Which seeks to exempt the hiring of Electric buses by local authorities from GST.
79.
Order No.7/2019 (FTX.56/2017/Pt-I/239) Dated 04/10/2019
Seeks to remove difficulties regarding filing of Annual returns by extending further the due date for filing of Annual return / Reconciliation Statement for the financial year 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C to 30th November, 2019.
80.
Notification No. 28/2019-GST (CT/GST-14/2017/227) Dated 14/10/2019
Seeks to prescribe the due date for furnishing of return in FORM GSTR-3B for the months of October, 2019 to March, 2020.
81.
Notification No. 29/2019-GST (CT/GST-14/2017/228) Dated 14/10/2019
Seeks to prescribe the due date for furnishing of return in FORM GSTR-1 for registered persons having aggregate turnover more than 1.5 crore rupees for the months of October, 2019 to March, 2020.
82.
Circular No.77/2019-GST (CT/GST-15/Pt-I/2017/189) Dated 21/10/2019
Cancellation/Deregistration of GSTIN as per provisions of Assam GST Act.
83.
Circular No.64/2019-GST (CT/GST-15/Pt-I/2017/110) Dated 14/10/2019
Refund of taxes paid on inward supply of indigenous goods by retail outlets established at departure area of the international airport beyound immigration counters when supplied to outgoing international tourist against foreign exchange.
84.
Circular No.65/2019-GST (CT/GST-15/Pt-I/2017/124) Dated 14/10/2019
Eligibility to file a refund application in FORM GST RFD-01 for a period and category under which a NIL refund application has already been filed.
85.
Circular No.66/2019-GST (CT/GST-15/Pt-I/2017/127) Dated 14/10/2019
Procedure to claim refund in FORM GST RFD-01 subsequent to favourable order in appeal or any other forum.
86.
Circular No.67/2019-GST (CT/GST-15/Pt-I/2017/130) Dated 14/10/2019
Withdrawal of Circular No.60/2019-GST(No. CT/GST-15/Pt-I/2017/40 dated 01.07.2019).
87.
Circular No.68/2019-GST (CT/GST-15/Pt-I/2017/139) Dated 14/10/2019
Clarification regarding GST rates & classification (goods).
88.
Circular No.69/2019-GST (CT/GST-15/Pt-I/2017/169) Dated 14/10/2019
Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.
89.
Circular No.70/2019-GST (CT/GST-15/Pt-I/2017/172) Dated 14/10/2019
Clarification on issue of GST on Airport levies.
90.
Circular No.71/2019-GST (CT/GST-15/Pt-I/2017/176) Dated 14/10/2019
Levy of GST on the service of display of name or placing of name plates of the donor in the premises of charitable organisations receiving donation or gifts individual donors.
91.
Circular No.72/2019-GST (CT/GST-15/Pt-I/2017/178) Dated 14/10/2019
Clarification on applicability of GSTexemption to the DG Shipping approved maritime courses conducted by Maritime Training Institutes of India.
92.
Circular No.73/2019-GST (CT/GST-15/Pt-I/2017/180) Dated 14/10/2019
Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry.
93.
Circular No.74/2019-GST (CT/GST-15/Pt-I/2017/182) Dated 14/10/2019
Clarification regarding taxability of supply of securities under Securities Lending Scheme, 1997.
94.
Circular No.75/2019-GST (CT/GST-15/Pt-I/2017/185) Dated 14/10/2019
Clarification on the effective date of explanation inserted in rate notification No.11 (FTX.56/2017/24 dated 29.06.2017), dated 29.06.2017, Sl. No. 3(vi).
95.
Circular No.76/2019-GST (CT/GST-15/Pt-I/2017/187) Dated 14/10/2019
GST on license fee charged by the States for grant of Liquor licences to vendors.