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.
...
PART GG
List of purchases in course of INter-state Trade and Commerce
Part-H
Details of Credit notes received against purchases from registered dealers witnin the State.
....
Part-I
List of stock transfer consignments received from other States
Part-J
List of sales to registered dealers witnin the State.
Part-K
Details of Credit notes issued against Sales retunred to registered dealers witnin the State.
Part-L
List of stock transfer consignments sent to other States
Part-M
List of sales in the course of Inter-State trade or commerce
Part-N
List of sales in export/in the course of export/to unit in Special Economic Zone (SEZ)
S. K. KHARE,
Principal Secretary to the Government of Assam,
Finance Department, Dispur.