The Assam Value Added Tax Act, 2003. Notifications
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Body NOTIFICATION No. FTX.29/2003/Pt-I/25 - Dated 2nd June, 2015

Whereas the Government is going to introduce on-line issuance of statutory Forms within a short time; and whereas necessary amendment in the Rules is required to be made urgently before on-line issuance of the said Forms. Therefore the Government is satisfied that the circumstances exist which render it necessary for it to amend the Assam Value Added Tax Rules, 2005, hereinafter referred to as the principal Rules, immediately without previous publication of such rules as authorised under the proviso to sub-section (1) of section 106 of the Assam Value Added Tax Act. 2003 (Assam Act-Vlll of 2005);

Now, therefore, in exercise of the powers conferred by sub-section( 1) of section 106 of the Assam Value Added fax Act. 2003 (Assam Act VIII of 2005). the Governor of Assam is hereby pleased to make the following rules further to amend the Assam Value Added Tax Rules, 2005. namely:-

(1) Short title and commencement.

These rules may be called the Assam Value Added Tax (Amendment) Rules, 2015.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Amendment of Form 13

In the principal Rules, in Form-13.-

(i) the words and brackets "(Dealer shall submit particulars in Part-G to Part-N quarterly covering transactions made during the quarter)" appearing alter Part-FF shall be omitted.

(ii) for the existing Part-G, Part-GG, Part-H, Part-I, Part-J, Part-K, Part-L. Part-M and Part-N, the following shall be substituted, namely: -

Part-G

List of purchases against tax invoices from registered dealers witnin the State.

Sl No.	Name of Selling dealer	TIN of Selling dealer	Tax Invoices numbers and date		Commodity(ies)	value excluding tax	Tax claimed
Sl No.	Name of Selling dealer	TIN of Selling dealer	Sl No.	Number and date	Commodity(ies)	value excluding tax	Tax claimed
1			1
			2
			3
			...
2			1
			2
			3
			...
Total

PART GG

List of purchases in course of INter-state Trade and Commerce

Sl No.	Name of Selling dealer with address	TIN of Selling dealer	Bill/Invoices number and date		Commodity(ies)	Total value
Sl No.	Name of Selling dealer with address	TIN of Selling dealer	Sl No.	Number and date	Commodity(ies)	Total value
1			1
			2
			3
			...
2			1
			2
			3
			...
Total

Part-H

Details of Credit notes received against purchases from registered dealers witnin the State.

Sl No.	Name of Selling dealer	TIN of Selling dealer	Credit Notes number and date		Commodity(ies)	Total amount excluding tax	Tax involved
Sl No.	Name of Selling dealer	TIN of Selling dealer	Sl No.	number and date	Commodity(ies)	Total amount excluding tax	Tax involved
1			1
			2
			3
			....
2			1
			2
			3
			....
Total

Part-I

List of stock transfer consignments received from other States

Sl No.	Name of the transferor with address	TIN of the transferor	Proforma Invoices numbers and date		Commodity(ies)	value (Rs.)
Sl No.	Name of the transferor with address	TIN of the transferor	Sl No.	Number and date	Commodity(ies)	value (Rs.)
1			1
			2
			3
			...
2			1
			2
			3
			...
Total

Part-J

List of sales to registered dealers witnin the State.

Sl No.	Name of Purchasing dealer	TIN of Purchasing dealer	Tax Invoices numbers and date		Commodity(ies)	Sale value excluding tax	Tax
Sl No.	Name of Purchasing dealer	TIN of Purchasing dealer	Sl No.	number and date	Commodity(ies)	Sale value excluding tax	Tax
			1
			2
			3
			---
			1
			2
			3
			---
Total

Part-K

Details of Credit notes issued against Sales retunred to registered dealers witnin the State.

Sl No.	Name of Purcahsing dealer	TIN of Purcahsing dealer	Credit Notes number and date		Sale bill/ Invoices No. and date	Total amount excluding tax	Tax
Sl No.	Name of Purcahsing dealer	TIN of Purcahsing dealer	Sl No.	number and date	Sale bill/ Invoices No. and date	Total amount excluding tax	Tax
1			1
			2
			3
			....
2			1
			2
			3
			....
Total

Part-L

List of stock transfer consignments sent to other States

Sl No.	Name of the transferee with address	TIN of the transfee	Proforma Invoices numbers and date		Commodity(ies)	value (Rs.)
Sl No.	Name of the transferee with address	TIN of the transfee	Sl No.	Number and date	Commodity(ies)	value (Rs.)
1			1
			2
			3
			...
2			1
			2
			3
			...
Total

Part-M

List of sales in the course of Inter-State trade or commerce

Sl No.	Name of Purcahsing dealerwith address	TIN of the Purcahsing dealer	Bill/Invoice number and date		Commodity(ies)	Sale Value excluding Central Sales Tax (CST)	Central Sales Tax (CST)
Sl No.	Name of Purcahsing dealerwith address	TIN of the Purcahsing dealer	Sl No.	number and date	Commodity(ies)	Sale Value excluding Central Sales Tax (CST)	Central Sales Tax (CST)
1			1
			2
			3
			....
2			1
			2
			3
			....
Total

Part-N

List of sales in export/in the course of export/to unit in Special Economic Zone (SEZ)

Sl No.	Name of Purchasing dealer with address	Country of the Purchasing dealer, if applicable	Invoice numbers and date		Commodity(ies)	value (Rs.)
Sl No.	Name of Purchasing dealer with address	Country of the Purchasing dealer, if applicable	Sl No.	numbers and date	Commodity(ies)	value (Rs.)
1			1
			2
			3
			...
2			1
			2
			3
			...
Total

S. K. KHARE,

Principal Secretary to the Government of Assam,

Finance Department, Dispur.