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LATEST CIRCULARS/ORDERS/NOTIFICATIONS
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Latest Circulars/Orders/Notifications No. and Date
Subjects
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1.
Circular No.56/2019-GST (CT/GST-15/2017/372) Dated 10/05/2019
Submission of Form for one time option to pay tax on construction of apartments in a project by the promoters at the rate as specified item (ie) or (if), against serial number 3 in the table in the rate notification no. 03/2019, as the case may be, 20th of May,2019.
2.
Circular No.54/2019-GST (CT/GST-15/2017/363) Dated 06/05/2019
GST on Seed Certification Tags.
3.
Circular No.55/2019-GST (CT/GST-15/2017/367) Dated 06/05/2019
GST exemption on the upfront amount payable in for long term lease of plots, under Notification 12 - State Tax (Rate) Sl. No.41 dated 29.06.2017 (No.FTX.56/2017/25 dated 29.06.2017).
4.
Notification No.24/2019-GST (CT/GST-14/2017/206) Dated 22/04/2019
Seeks to extend the due date for furnishing of returns in FORM GSTR-3B for the Month of March, 2019 for three days (i.e. from 20.04.2019 to 23.04.2019).
5.
Circular No. 52/2019-GST (CT/GST-15/2017/355) Dated 24/04/2019
Clarification in respect of utilization of input tax credit under GST.
6.
Circular No. 53/2019-GST (CT/GST-15/2017/357) Dated 24/04/2019
Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (RoD) number 05/2019.
7.
Circular No.51/2019-GST (CT/GST-15/2017/346) Dated 05/04/2019
Clarification regarding exercise of option to pay tax under composition scheme for supplier of services with a State tax rate of 3% under Assam GAT act, 2017 having annual turnover in preceeding year upto Rs.50 lakhs.
8.
Order No. 10/2019-GST (CT/GST-12/2017/96) Dated 30/03/2019
Delegation of power to Appellate Authorities under Assam GST, Act 2017.
9.
FTX.56/2017/Pt-III/194 dtd.22/02/2019
Seeks to amend notification No. FTX.56/2017/Pt-III/19 dtd. 01/12/2017 to amend the meaning of Advance Authorisation.
10.
FTX.56/2017/Pt-I/178 dtd.28/02/2019
Seeks to extend the time period specified in notification FTX.56/2017/Pt-I/130 dtd. 14/09/2018 for availing the special procedure for completing migration of taxpayers who received provisional IDs but could not complete the migration process.
11.
FTX.56/2017/Pt-I/180 dtd.28/02/2019
Seeks to extend the time limit for furnishing the details of outward supplies in FORM GSTR-1 for the newly migrated taxpayers.
12.
FTX.56/2017/Pt-I/182 dtd.28/02/2019
Seeks to exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS.
13.
FTX.56/2017/Pt-I/184 dtd.28/02/2019
Seeks to make amendments (Fourteenth Amendment, 2018) to the Assam GST Rules, 2017.
14.
FTX.56/2017/Pt-I/186 dtd.28/02/2019
Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July,2017 to September, 2018 in specified cases.
15.
FTX.56/2017/Pt-I/187 dtd.28/02/2019
Seeks to specify the late fee payable for delayed filing of FORM GSTR-3B and fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-3B for the period July, 2017 to September, 2018 in specified cases.
16.
FTX.56/2017/Pt-I/188 dtd.28/02/2019
Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-4 for the period July, 2017 to September, 2018.
17.
FTX.56/2017/Pt-II/131 dtd.28/02/2019
Seeks to bring into force the Assam GST (Amendment) Act, 2018 wef 01/02/2019.
18.
FTX.56/2017/Pt-II/135 dtd.28/02/2019
Seeks to make amendments (First Amendment, 2018) to the Assam GST Rules, 2017.
19.
FTX.56/2017/Pt-II/143 dtd.28/02/2019
Seeks to amend notification FTX.56/2017/34 dtd. 29/06/2017 so as to align the rates for Composition Scheme with Assam GST Rules, 2017.
20.
FTX.56/2017/Pt-II/147 dtd.28/02/2019
Seeks to amend notification FTX.56/2017/Pt-II/53 dtd. 14/12/2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of Assam GST Act, 2017) in the GST Acts.
21.
Notification No. 22/2019-GST (CT/GST-14/2017/202) Dated 11/03/2019
Seeks to prescribe the due dates for furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than Rs. 1.5 crores for the months of April, May and June, 2019.
22.
Notification No. 23/2019-GST (CT/GST-14/2017/203) Dated 11/03/2019
Seeks to prescribe the due dates for furnishing of FORM GSTR-3B for the months of April, May and June, 2019.
23.
Notification No. 24/2019-GST (FTX.56/2017/Pt-I/198) Dated 28/02/2019
Seeks to further amend notification No. 1/2017 (Rate) dated 29.06.2017 to change GST rates on goods as per recommendations of the GST Council in its 31st meeting.
24.
Notification No.25/2018 (FTX.56/2017/Pt-I/200) Dated 28/02/2019
Seeks to further amend notification No. 2/2017- (Rate) dated 29.06.2017 to exempt GST on goods as per recommendations of the GST Council in its 31st meeting.
25.
Notification No.26/2018 (FTX.56/2017/Pt-I/202) Dated 28/02/2019
Seeks to exempt state tax on supply of gold by nominated agencies to registered persons.
26.
Corrigendum (FTX.56/2017/391) Dated 04/03/2019
Corregendum to Notification No. FTX.56/2017/Pt-I/202 dtd. 28/02/2018.
27.
Notification No.27/2018 (FTX.56/2017/Pt-I/204) Dated 28/02/2019
Seeks to amend notification No. 11/2017- (Rate) so as to notify Assam GST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
28.
Notification No.28/2018 (FTX.56/2017/Pt-I/206) Dated 28/02/2019
Seeks to amend notification No. 12/2017- (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
29.
Notification No.29/2018 (FTX.56/2017/Pt-I/207) Dated 28/02/2019
Seeks to amend notification No. 13/2017- (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.
30.
Notification No.30/2018 (FTX.56/2017/Pt-I/209) Dated 28/02/2019
Seeks to insert explanation in an item in notification No. 11/2017 – (Rate) by exercising powers conferred under section 11(3) of Assam GST Act, 2017.
31.
Notification No.01/2019 (FTX.56/2017/Pt-II/150) Dated 28/02/2019
Seeks to rescind notification FTX.56/2017/21 dtd. 29/06/2017.
32.
Order No.1/2019 (FTX.56/2017/373) Dated 04/03/2019
Seeks to supersede Removal of Difficulties Order No. 1/2017 dated 01.12.2017 (FTX.56/2017/211 dated 01.12.2017) in view of the amendment to Section 10 of the Assam GST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019.
33.
Order No.2/2018 (FTX.56/2017/Pt-I/172) Dated 28/02/2019
Seeks to extend the due date for availing ITC on the invoices or debit notes relating to such invoices issued during the FY 2017-18.
34.
Order No.2/2019 (FTX.56/2017/383) Dated 04/03/2019
Seeks to amend Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October,2018 to December, 2018 till 07.02.2019.
35.
Order No.3/2018 (FTX.56/2017/Pt-I/174) Dated 28/02/2019
Seeks to amend Removal of Difficulty Order No. 1/2018 dated 11.12.2018 so as to extend the due date for furnishing of annual returns in FORM GSTR-9, FORM GSTR-9A and reconciliation statement in FORM GSTR-9C for the FY 2017-2018 till 30.06.2019.
36.
Order No.4/2018 (FTX.56/2017/Pt-I/176) Dated 28/02/2019
Seeks to extend the due date for furnishing the statement in FORM GSTR-8 by e-commerce companies for the months of October to December,2018 till 31.01.2019.
37.
Circular No.45/2019-GST (CT/GST-15/2017/317) Dated 14/03/2019
Clarification on various doubts related to treatment of sales promotion schemes under GST.
38.
Circular No.46/2019-GST CT/GST-15/2017/323 Dated 14/03/2019
Nature of supply of Priority Sector Lending Certificates (PSLC).
39.
Circular No.47/2019-GST CT/GST-15/2017/324 Dated 14/03/2019
Clarification on certain issues related to refund.
40.
Circular No.48/2019-GST CT/GST-15/2017/337 Dated 28/03/2019
Clarifications on refund related issues.
41.
Circular No.49/2019-GST CT/GST-15/2017/340 Dated 28/03/2019
Verification of applications for grant of new registration.
42.
Circular No.50/2019-GST CT/GST-15/2017/342 Dated 28/03/2019
Clarification in respect of transfer of input tax credit in case of death of sole proprietor.
43.
Corrigendum to Circular No.30/2019-GST CT/GST-15/2017/318 Dated 14/03/2019
Corrigendum to Circular No.30/2019-GST dated 30th January, 2019 issued vide CT/GST-15/2017/281 dated 30/01/2019.
44.
FTX.56/2017/Pt-II/117 dtd.30/01/2019
Corrigendum to Notification No. FTX.56/2017/Pt-III/178 dtd.24/12/2018.
45.
Notification No.21/2019-GSTCT/GST-14/2017/198 dtd.20/02/2019
Seeks to extend the due date for furnishing FORM GSTR-3B for the month of January,2019 to 22/02/2019.
46.
Order No.01/2018FTX.56/2017/Pt-II/121 dtd.30/01/2019
Regarding extension of due date for filling of Annual Return (in FORMs GSTR-9, GSTR-9A and GSTR-9C) for Financial Year 2017-18 till 31st March, 2019.
47.
Circular No.42/2019-GST (CT/GST-15/2017/309) Dated 18/02/2019
Mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1.
48.
Circular No.43/2019-GST (CT/GST-15/2017/310) Dated 18/02/2019
Compliance of rule 46(n) of the Assam GST Rules, 2017 while issuing invoices in case of inter-State supply.
49.
Circular No.44/2019-GST (CT/GST-15/2017/311) Dated 18/02/2019
Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July,2017 to March, 2018.
50.
Circular No. 41/2019-GST (CT/GST-15/2017/300) Dated 13/02/2019
Changes in Circulars issued earlier under the Assam GST Act, 2017.