LATEST CIRCULARS/ORDERS/NOTIFICATIONS
Sl No.
Latest Circulars/Orders/Notifications No. and Date
Subjects
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1.
Notification No.19/2018-GST (FTX.56/2017/Pt-III/166) Dated 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 .
2.
Notification No.18/2018-GST ( FTX.56/2017/Pt-III/161) Dated 31/10/2018
Seeks to insert explanation in an entry in notification No. 12/2017 (Rate) by exercising powers conferred under section 11(3) of Assam GST Act, 2017.
3.
Circular No.29/2018-GST(CT/GST-15/2017/208) Dated 08/11/2018
Collection of tax at source by Tea Board of India.
4.
Circular No.28/2018-GST(CT/GST-15/2017/207) Dated 08/11/2018
Scope of principal and agent relationship under Schedule I of CGST Act,2017 in the context pf decl-credre agent.
5.
Circular No.27/2018-GST(CT/GST-15/2017/198) Dated 29/10/2018
Circular to clarify the procedure in respect of return of time expired drugs or medicines.
6.
Circular No.26/2018-GST (CT/GST-15/2017/197) Dated 29/10/2018
Clarifications of issues under GST related to casual taxable person and recovery of excess Input Tax Credit distributed by an Input Service distributor.
7.
Circular No.25/2018-GST (CT/GST-15/2017/196) Dated 29/10/2018
Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16.
8.
Order No.8/2018-GST (CT/GST-12/2017/77) Dated 22/10/2018
Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of tha Assam Goods and Service Tax Rules, 2017 in certain cases.
9.
Circular No.24/2018-GST (CT/GST-15/2017/195) Dated 25/10/2018
Clarification on refund related issue.
10.
Notification No.17/2018-GST (CT/GST-14/2017/170) Dated 22/10/2018
Seeks to extend the last date for filing of FORM GSTR-3B for the month of September, 2018 till 25/10/2018 for all taxpayers.
11.
FTX.56/2017/321 Dated 09/10/2018
Seeks to amend notification on Assam Authority of Advance ruling.
12.
FTX.56/2017/329 Dated 09/10/2018
Seeks to make amendments (Tenth Amendment, 2018) to the SGST Rules, 2017.
13.
FTX.56/2017/315 Dated 09/10/2018
Seeks to make amendments (Ninth Amendment, 2018) to the SGST Rules, 2017.
14.
FTX.56/2017/261 Dated 09/10/2018
Seeks to make amendments (Eighth Amendment, 2018) to the SGST Rules, 2017.
15.
FTX.56/2017/326 Dated 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.
16.
FTX.56/2017/313 Dated 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.
17.
FTX.56/2017/260 Dated 09/10/2018
Seeks to waive the late fee paid for specified classes of taxpayers for FORM GSTR-3B, FORM GETR-4 and FORM GSTR-6.
18.
FTX.56/2017/327 Dated 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.
19.
Corregendum to Notification No.6/2018 (FTX.56/2017/Pt-III/148) Dated 24/09/2018
Corrigendum to FTX.56/2017/Pt-III/76 dtd.21/02/2018 (Notification No.6/2018)
20.
Notification No.13/2018 (FTX.56/2017/Pt-III/129) Dated 24/09/2018
Seeks to amend notification No. 11/2017 (Rate) so as to notify SGST rates of various services as recommended by Goods and Services Tax Council in It's 28th meeting held on 21.07.2018.
21.
Notification No.14/2018 (FTX.56/2017/Pt-III/131) Dated 24/09/2018
Seeks to amend notification No. 12/2017 (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in It's 28th meeting held on 21.07.2018.
22.
Notification No.15/2018 (FTX.56/2017/Pt-III/133) Dated 24/09/2018
Seeks to amend notification No. 13/2017 (Rate) so as to specify services supplied by individual Direct Selling Agents (DSAs) to banks/non-banking financial company (NBFCs) to be taxed under Reverse Charge Mechanism (RCM).
23.
Notification No.16/2018 (FTX.56/2017/Pt-III/136) Dated 24/09/2018
Seeks to amend notification No. 14/2017 (Rate) to notify that services by way of any activity in relation to a function entrusted to a municipality under Article 243W shall be treated neither as a supply of good nor a service.
24.
Notification No.17/2018 (FTX.56/2017/Pt-III/138) Dated 24/09/2018
Seeks to insert explanation in an item in notification No. 11/2017 (Rate) by exercising powers conferred under section 11(3) of SGST Act, 2017.
25.
Notification No.18/2018 (FTX.56/2017/Pt-III/140) Dated 24/09/2018
Seeks to amend Notification No. 01/2017 (Rate) to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018 .
26.
Notification No.19/2018 (FTX.56/2017/Pt-III/142) Dated 24/09/2018
Seeks to amend Notification No. 02/2017 (Rate) to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018.
27.
Notification No.20/2018 (FTX.56/2017/Pt-III/144) Dated 24/09/2018
Seeks to amend Notification No. 05/2017 (Rate) to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018.
28.
Notification No.21/2018 (FTX.56/2017/Pt-III/146) Dated 24/09/2018
Seeks to prescribe concessional SGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018.
29.
FTX.56/2017/Pt-I/130 Dated 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.
30.
FTX.56/2017/Pt-I/136 Dated 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.
31.
Notification No.22/2018 (FTX.56/2017/Pt-I/128) Dated 14/09/2018
Seeks to exempt payment of tax under section 9(4) of the SGST Act, 2017 till 30.09.2019.
32.
Notification No.14/2018-GST (CT/GST-14/2017/161) Dated 21/09/2018
Seeks to extend the due date for filling of FORM GSTR-3B for newly migrated (obtaining GSTIN vide notification No. FTX.56/2017/Pt-I/130 dtd.14/09/2018) taxpayers [Amends notf. No. 4/2017-GST and 17/2017-GST].
33.
Notification No.15/2018-GST (CT/GST-14/2017/162) Dated 21/09/2018
Seeks to extend the due date for filling of FORM GSTR-3B for newly migrated (obtaining GSTIN vide notification No. FTX.56/2017/Pt-I/130 dtd.14/09/2018) taxpayers [Amends notf. No. 11/2017-GST and 3/2018-GST].
34.
Notification No.16/2018-GST (CT/GST-14/2017/163) Dated 21/09/2018
Seeks to extend the due date for filling of FORM GSTR-3B for newly migrated (obtaining GSTIN vide notification No. FTX.56/2017/Pt-I/130 dtd.14/09/2018) taxpayers [Amends notf. No. 12/2018-GST].
35.
Notification No.13/2018-GST (CT/GST-14/2017/141) Dated 21/08/2018
Seeks to extend the due date for filing of FORM GSTR-3B for the month of July,2018.
36.
Circular No.16/2018-GST (CT/GST-15/2017/169) Dated 20/08/2018
Taxability of services provided by Industrial Training Institutes (ITI).
37.
Circular No.15/2018-GST (CT/GST-15/2017/168) Dated 20/08/2018
Classification of fertilizers supplied for use in the manufacture of other fertilizers at 5% GST rate.
38.
Circular No.14/2018-GST (CT/GST-15/2017/167) Dated 20/08/2018
Classification regarding applicability of GST on the petroleum gases retained for the manufacture of petrochemical and chemical products.
39.
Circular No.13/2018-GST (CT/GST-15/2017/166) Dated 20/08/2018
Classification regarding applicability of GST on various goods and services.
40.
Notification No.11/2018-GST (CT/GST-14/2017/137) Dated 10/08/2018
Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July,2018 to March, 2019.
41.
FTX.56/2017/Pt-I/116 dtd. 09/08/2018
Seeks to make amendments(Seventh Amendment, 2018) to the SGST Rules, 2017.
42.
Circular No.12/2018-GST (CT/GST-15/2017/154) Dated 09/08/2018
Liability, submission of return , registration, eligibility to make interstate sale/purchase and transfer of goods against Form-C and Form-F,etc.