NOTIFICATION No.FTX.56/2017/Pt-I/304-STATE TAX, Dated 1st July, 2020
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 commencement.
(1) These rules may be called the Assam Goods and Services Tax (Amendment) Rules, 2020.
(2) Save as provided in these rules, they shall be come into force with effect from 1st of January, 2020.
2. Amendment in rule 117.
In the principal rules, in rule 117,-
(a) in sub-rule (1A), with effect from the 31st December 2019, for the figures, letters and word "31st December, 2019", the figures, letters and word "31st March, 2020" shall be substituted;
(b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, for the figures, letters and word "31st January, 2020", the figures, letters and word "30th April, 2020" shall be substituted.
3. Amendment in FORM REG-01
In the principal rules, in FORM REG-01, in Part-B, for serial numbers 12 and 13 and the entries relating thereto, the following shall be substituted, namely:-
4. Amendment in FORM GSTR-3A
In the principal rules, in FORM GSTR-3A,-
(a) in serial number 2 under the heading "Notice to Return Defaulter u/s 46 for not filing Return", for the words "tax liability will" , the words "tax liability may" shall be substituted;
(b) after serial number 4 under the heading "Notice to Return Defaulter u/s 46 for not filing Return" , the following serial number shall be inserted, namely:-
"5. This is a system generated notice and does not require signature.";
(c) in serial number 3 under the heading "Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation Of Registration", for the words "tax period will", the words "tax period may" shall be substituted;
(d) after serial number 4 under the heading "Notice To Return Defaulter U/S 46 For Not Filing Final Return Upon Cancellation Of Registration" , the following serial number shall be inserted, namely:-
"5. This is a system generated notice and does not require signature.".
5. Substitution of FORM INV-01.
In the principal rules, for FORM INV-01, the following form shall be substituted, namely:-
"Note: Cardinality Means occurrence of field in the schema. Below are the meaning of various symbol used in this column:
0..1 : It means this item is optional and even if mentioned can not be repeated
1.. 1: It means that this item is mandatory and can be mentioned only once.
1.. n: It means this item is mandatory and can be repeated more than once
0..n: It means this item is optional but can be repeated many times. For example: Previous invoice reference is optional but if required one can mention many previous invoice reference.
(See rules 48)
SHYAM JAGANNATHAN,
Commissioner & Secretary to the Government of Assam,
Finance Department.