LATEST
CIRCULARS/ORDERS/NOTIFICATIONS
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Sl No.
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Latest
Circulars/Orders/Notifications No. and Date
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Subjects
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PDF
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1.
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Circular No.181/2024 CT/COMP-7/2024/173
dtd. 21/10/2024
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Guidelines for claiming of SGST reimbursement under Assam Industrial Scheme, 2017 and 2021 through portal https://commercialtax.assam.gov.in.
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2.
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eCF No.168833/243
dtd. 14/09/2023
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Seeks to amend Notification No 11/2017- State Tax (Rate).
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3.
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eCF No.168833/251
dtd. 14/09/2023
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Seeks to amend Notification No 12/2017- State Tax (Rate)
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4.
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eCF No.168833/256
dtd. 14/09/2023
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Seeks to amend Notification No 13/2017- State Tax (Rate)
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5.
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eCF No.168833/258
dtd. 14/09/2023
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Seeks to amend notification No. 1/2017- State Tax (Rate)
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6.
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eCF No.168833/267
dtd. 14/09/2023
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Seeks to amend notification No. 2/2017- State Tax (Rate)
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7.
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eCF No.168833/270
dtd. 14/09/2023
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Seeks to amend notification No. 3/2017- State Tax (Rate)
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8.
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eCF No.168833/271
dtd. 14/09/2023
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Seeks to amend notification No. 5/2017- State Tax (Rate)
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9.
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eCF No.168833/273
dtd. 14/09/2023
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Seeks to amend notification No. 2/2022- State Tax (Rate)
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10.
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eCF No.168833/274
dtd. 14/09/2023
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Rescinds notification No. 45/2017- State Tax (Rate)
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11.
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ecf No.151446/248
dtd. 06/04/2023
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Seeks to amend notification No. 1/2017- State Tax (Rate)
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12.
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ecf No.151446/250
dtd. 06/04/2023
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Seeks to amend notification No. 2/2017- State Tax (Rate)
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13.
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ecf No.151446/251
dtd. 06/04/2023
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Seeks to amend notification No. 4/2017- State Tax (Rate)
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14.
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ecf No.151446/252
dtd. 06/04/2023
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Seeks to amend notification No. 12/2017- State Tax (Rate)
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15.
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eCF No.183190/106
dtd. 10/05/2023
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Seeks to amend notification No. 12/2017- State Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.
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16.
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eCF No.183190/107
dtd. 10/05/2023
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Seeks to amend notification No. 13/2017- State Tax (Rate) so as to notify change in GST with regards to services as recommended by GST Council in its 49th meeting held on 18.02.2023.
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17.
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eCF No.183190/122
dtd. 05/03/2024
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Seeks to amend notification no. 1/2017-Central Tax (Rate), dated 28.06.2017
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18.
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eCF No.183190/123
dtd. 05/03/2024
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Seeks to amend notification no. 2/2017-Central Tax (Rate), dated 28.06.2017.
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19.
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eCF No. 35120/142
dtd. 10/05/2023
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Seeks to bring sub-rule (2) and sub-rule (3), clause (i) of sub-rule (6) and sub-rule (7) of rule 2 of the Assam GST (Eighth Amendment) Rules, 2021 into force w.e.f. 01.01.2022.
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20.
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eCF No. 35120/143
dtd. 10/05/2023
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Seeks to make amendment the Assam GST Rules, 2017 i.e., Assam Goods and Services (Tenth Amendment) Rules, 2021.
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21.
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eCF No.33646/505
dtd. 17/03/2023
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Seeks to notify 01.10.2022 as the date on which the provisions of section 13 of the Assam GST (Amendment) Act, 2022 shall come into force.
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22.
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eCF No.168833/277
dtd. 14/09/2023
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Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022
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23.
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eCF No.168833/278
dtd. 14/09/2023
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Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22
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24.
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eCF No.168833/279
dtd. 14/09/2023
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Seeks to extend dates of specified compliances in exercise of powers under section 168A of Assam GST Act
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25.
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eCF No.168833/280
dtd. 14/09/2023
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Seeks to make amendment the Assam GST Rules, 2017 i.e., Assam Goods and Services (First Amendment) Rules, 2022.
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26.
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eCF No.168833/275
dtd. 14/09/2023
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Seeks to make amendment the Assam GST Rules, 2017 i.e., Assam Goods and Services (First Amendment) Rules, 2022.
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27.
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eCF No.168833/276
dtd. 14/09/2023
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Seeks to amend notification No. FTX.56/2017/Pt-II/209 dtd. 03.06.2019- State Tax.
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28.
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eCF No.168833/298
dtd. 14/09/2023
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Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 10 Cr from 01st October, 2022.
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29.
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eCF No.33646/504
dtd. 17/03/2023
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Seeks to notify 01.10.2022 as the date on which provisions of sections 2 to 15, except section 13, of the Assam Goods and Services Tax Act (Amendment) Act, 2022 shall come into force.
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30.
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Circular No. 168/2024-GST CT/GST-15/2017/1068
dtd. 18/07/2024
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Guidelines for recovery of outstanding dues, in cases where first appeal has been disposed of, till Appellate Tribunal comes into operation.
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31.
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Circular No. 169/2024-GST CT/GST-15/2017/1072
dtd. 18/07/2024
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Clarification on various issues pertaining to taxability and valuation of supply of services of providing corporate guarantee between related persons.
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32.
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Circular No. 170/2024-GST CT/GST-15/2017/1079
dtd. 18/07/2024
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Mechanism for refund of additional Integrated Tax (IGST) paid on account of upward revision in price of the goods subsequent to exports.
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33.
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Circular No. 171/2024-GST CT/GST-15/2017/1083
dtd. 18/07/2024
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Processing of refund applications filed by Canteen Stores Department (CSD)
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34.
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Notification No.53/2023-GST CT/GST-14/2017/350
dtd. 18/07/2024
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Seeks to exempt the registered person whose aggregate turnover in the financial year 2023-24 is upto two crore rupees, from filing annual return for the said financial year.
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35.
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Circular No. 152/2024-GST CT/GST-15/2017/987
dtd. 08/07/2024
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Reduction of Government Litigation-fixing monetary limits for filing appeals or applications by the Department before GSTAT, High Court and Supreme Court.
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36.
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Circular No. 153/2024-GST CT/GST-15/2017/992
dtd. 08/07/2024
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Clarifications on various issues pertaining to special procedure for the manufacturers of the specified commodities as per Notification No.04/2024-Central Tax dated 05.01.2024.
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37.
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Circular No. 154/2024-GST CT/GST-15/2017/996
dtd. 08/07/2024
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Clarifications on the provisions of clause(ca) of Section 10(1) of the Integrated Goods and Services Tax Act,2017 relating to place of supply of goods to unregistered persons.
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38.
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Circular No. 155/2024-GST CT/GST-15/2017/999
dtd. 08/07/2024
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Clarification on valuation of support of import of services by a related person where recipient is eligible to full Input Tax Credit.
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39.
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Circular No. 156/2024-GST CT/GST-15/2017/1002
dtd. 08/07/2024
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Clarification on time limit under Section 16(4) of Assam GST Act, 2017 in respect of RCM supplies received from unregistered persons.
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40.
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Circular No. 157/2024-GST CT/GST-15/2017/1006
dtd. 08/07/2024
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Mechanism for providing evidence of compliance of conditions of Section 15(3)(b)(ii) of the Assam GST Act, 2017 by the suppliers.
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41.
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Circular No. 158/2024-GST CT/GST-15/2017/1009
dtd. 08/07/2024
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Clarification on the taxability of ESOP/ESPP/RSU provided by a company to its employees through its overseas holding company.
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42.
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Circular No. 159/2024-GST CT/GST-15/2017/1013
dtd. 08/07/2024
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Clarification on the requirement of reversal of input tax credit in respect of the portion of the premium for life insurance policies which is not included in taxable value.
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43.
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Circular No. 160/2024-GST CT/GST-15/2017/1018
dtd. 08/07/2024
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Clarification on taxability of salvage/wreck value earmarked in the claim assessment of the damage caused to the motor vehicle.
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44.
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Circular No. 161/2024-GST CT/GST-15/2017/1022
dtd. 08/07/2024
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Clarification in respect of GST liability and input tax credit(ITC) availability in cases involving Warranty/Extended Warranty, in furtherance to Circular No. 140/2023-GST dated 21.07.2023.
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45.
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Circular No. 162/2024-GST CT/GST-15/2017/1026
dtd. 08/07/2024
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Entitlement of ITC by the insurance companies on the expanses incurred for repair of motor vehicles in case of reimbursement mode of insurance claimed settlement.
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46.
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Circular No. 163/2024-GST CT/GST-15/2017/1030
dtd. 08/07/2024
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Clarification regarding taxability on the transaction of proving loan by an overseas affiliate to its Indian affiliate or by a person to a related person.
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47.
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Circular No. 164/2024-GST CT/GST-15/2017/1034
dtd. 08/07/2024
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Clarification on availability of input tax credit ducts and manholes used in network of optical fiber cables(OFCs) in terms of Section 17(5) of the Assam GST Act, 2017.
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48.
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Circular No. 165/2024-GST CT/GST-15/2017/1037
dtd. 08/07/2024
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Clarification on place of supply applicable for custodial services provided by banks to Foreign Portfolio Investors.
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49.
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Circular No. 166/2024-GST CT/GST-15/2017/1042
dtd. 08/07/2024
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Clarification on time of supply in respect of supply of services of construction of road and maintenance thereof of National Highway Projects of National Highways Authority of India(NHAI) in Hybrid Annuity Mode(HAM) model.
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50.
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Circular No. 167/2024-GST CT/GST-15/2017/1046
dtd. 08/07/2024
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Clarification on time of supply of services of spectrum usage and other similar services under GST.
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51.
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Order No.1/2024-GST CT/GST-12/2017/152
dtd. 10/06/2024
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Assignment of function to proper officer.
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52.
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CT/GST-14/2017/343
dtd. 22/04/2024
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Seeks to extend the due date for filing of FORM GSTR-1, for the month of March, 2024.
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53.
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CTS-81/(Pt)/2007/86
dtd. 30/03/2024
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Registration under GST Act-registered rent deed.
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