In exercise of the powers conferred by section 164 of the Assam Goods and Services Tax Act, 2017, the Governor of Assam is hereby pleased further to amend the Assam Goods and Services Tax Rules, 2017 (Assam Act No. XXVIII of 2017), hereinafter referred to as the principal rules, namely: -
1. Short title and commence ment.
(1) These rules may be called the Assam Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall be deemed to have come into force with effect from the 18th day of October, 2017.
2. Amendment of rule 89.
In the principal rules, in rule 89, in sub-rule (1), for the third proviso, the following proviso shall be substituted, namely:-
"Provided also that in respect of supplies regarded as deemed exports, the application may be filed by, -
(a) the recipient of deemed export supplies; or
(b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund";
3. Amendment of rule 96A.
In the principal rules, in rule 96A, in sub-rule (1), in clause (a), after the words "after the expiry of three months", the punctuation mark and words ", or such further period as may be allowed by the Commissioner," shall be inserted;
4. Amendment in FORM RFD-01
In the principal rules, in FORM RFD-01:-
(a) for "Statement-2", the following Statement shall be substituted, namely:-
"Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(b) for "Statement-4", the following Statement shall be substituted, namely:-
"Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
Sd/- V. B. PYARELAL,
Additional Chief Secretary to the Government of Assam,
Finance Department