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The Assam Value Added Tax Act, 2003. Notifications
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Body Notification No. FTX.55/2005/Pt-II/96 Dated : 29th March, 2008.

Whereas the draft of certain rules further to amend the Assam Value Added Tax Rules, 2005, hereinafter referred to as the principal Rules which the Governor of Assam proposes to make in exercise of the powers conferred by sub section (1) of Section 106 of the Assam Value Added Tax Act, 2003 (Assam Act VIII of 2005), was published as required in the Assam Gazette, Extra-ordinary No.345 dated 15th November, 2007 under Notification of the Government of Assam inviting objection and suggestion from all persons likely to be affected thereby before the expiry of a period of thirty days from the date of publication of the said notifciation in the Official Gazette.

And

Whereas some objection and suggestion were receive from the public which were duly considered by the Government of Assam.

Now, therefore, in exercise of the powers conferred by section 106 of the said Act, the Governor of Assam is hereby pleased to make the following rules, namely:-

1. Short title and commencement.

(1) These rules may be called the Assam Value Added Tax (Amendment) Rules, 2008.

(2) They shall come into force on and from 1st April, 2008.

2. Amendment of rule 17.

In the principal Rules, in rule 17, in sub rule (1), for the words and figure and brackets " Rupees 3(three) lakhs", the words and figure and brackets " Rupees 10(Ten) lakhs" shall be substituted.

3. Amendment of Form- 13.

In the principal Rules, in Form 13, after Part-F, the following new Parts-G, H, I, J, K. L. M and N shall be inserted namely:-

(Dealer shall submit particulars in Part-G to part-N quarterly covering transactions made during the quarter)

Part-G

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

Sl No. Name of Selling dealer TIN of Selling dealer Total No. of Tax Invoices dealer-wise Commodity(ies) Total value excluding tax Tax claimed

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 Total No. of Credit Notes received dealer-wise Commodity(ies) Total amount excluding tax Tax involved

1

            

2

            

3

            
             
Total      

Part-I

List of stock transfer consignments received from other States

Sl No. Name of the transferee Commodity(ies) Total proforma invoce value No. of consginments or railway receipts

1

        

2

        

3

        
         
Total

0

Part-J

List of sales to registered dealers witnin the State.

Sl No. Name of Purchasing dealer TIN of Purchasing dealer Total No. of Tax Invoices dealer-wise Commodity(ies) Total value excluding tax Tax

1

            

2

            

3

            
             
Total      

Part-K

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

Sl No. Name of Purchasing dealer TIN of Purchasing dealer Total No. Credit Notes dealer-wise Commodity(ies) Total amount excluding tax Tax

1

            

2

            

3

            
             
Total      

Part-L

List of stock transfer consignments sent to other States

Sl No. Name of the transferor Commodity(ies) Total proforma invoce value No. of consginments or railway receipts

1

        

2

        

3

        
         
Total  

Part-M

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

Sl No. Name of Purchasing dealer with address TIN of Purchasing dealer Commodity(ies) No. of consignment notes or railway receipt Sales value excluding CST CST

1

            

2

            

3

            
             
Total      

Part-N

List of sales in export/in the course of export/to unit in SEZ

Sl No. Name of Purchasing dealer Country of the Purchasing dealer Commodity(ies) Sale value No. of consignment notes or railway receipts

1

          

2

          

3

          
           
Total          

  (Signature) ....................................
   
  Status Whether

Proprietor/Karta/Partner/Director/Manager/Chief Executive/Authorised signatory

  (Tick whichever is applicable)"

4. Amendment of Form- 62.

In the principal Rules, in Form 62, in the portion under the heading "PERMIT", the word "two", appearing between the words "this permit will be valid for" and "months from the date of its issue", shall be substituted by the words "six".