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LATEST CIRCULARS/ORDERS/NOTIFICATIONS
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Latest Circulars/Orders/Notifications No. and Date
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1.
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
2.
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
3.
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.
4.
Circular No.84/2020-GST ( CT/GST-15/2017/317) Dated 21/04/2020
Reverse Charge Mechanism (RCM) on renting of motor vehicles.
5.
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.
6.
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.
7.
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.
8.
Circular No.88/2020-GST (CT/GST-15/2017/331) Dated 21/04/2020
Clarification on refund related issues.
9.
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).
10.
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.
11.
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.
12.
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.
13.
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.
14.
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.
15.
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].
16.
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.
17.
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.
18.
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.
19.
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.
20.
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.
21.
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.
22.
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.
23.
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.
24.
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.
25.
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.
26.
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.
27.
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.
28.
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).
29.
Circular No.68/2019-GST (CT/GST-15/Pt-I/2017/139) Dated 14/10/2019
Clarification regarding GST rates & classification (goods).
30.
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.
31.
Circular No.70/2019-GST (CT/GST-15/Pt-I/2017/172) Dated 14/10/2019
Clarification on issue of GST on Airport levies.
32.
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.
33.
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.
34.
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.
35.
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.
36.
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).
37.
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.