LATEST
CIRCULARS/ORDERS/NOTIFICATIONS
|
Sl No.
|
Latest
Circulars/Orders/Notifications No. and Date
|
Subjects
|
PDF
|
1.
|
CTS-81/(Pt)/2007/86
dtd. 30/03/2024
|
Registration under GST Act-registered rent deed.
|
 |
2.
|
CT/GST-15/2017/908
dtd. 06/11/2023
|
Clarification regarding GST rate on imitation zari thread or yarn based on the recommendation of the GST Council in its 52nd meeting held on 07.10.2023.
|
|
3.
|
CT/GST-15/2017/910
dtd. 01/11/2023
|
Clarification regarding applicability of GST on certain services.
|
|
4.
|
CT/GST-15/2017/886
dtd. 01/11/2023
|
Clarification relating to export of services-sub-clause (iv) of the Section 2 (6) of the IGST Act 2017.
|
|
5.
|
CT/GST-15/2017/889
dtd. 01/11/2023
|
Clarification regarding determination of place of supply in various cases.
|
|
6.
|
CT/GST-15/2017/895
dtd. 01/11/2023
|
Clarification on issues pertaining to taxability of personal guarantee and corporate guarantee in GST.
|
|
7.
|
CT/GST-14/2017/338
dtd. 08/09/2023
|
Seeks to exempt the registered person whose aggregate turnover in the financial year 2022-23 is upto two crore rupees, from filing annual return for the said financial year.
|
|
8.
|
CT/GST-15/2017/864
dtd. 16/08/2023
|
Clarification regarding GST rates and classification of certain goods based on the recommendations of the GST Council in its 50th meeting held on 11 th July, 2023.
|
|
9.
|
CT/GST-15/2017/868
dtd. 16/08/2023
|
Clarification regarding applicability of GST on certain services.
|
|
10.
|
CT/GST-15/2017/778
dtd. 11/01/2023
|
Clarification to deal with difference in Input Tax Credit(ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 - reg.
|
|
11.
|
CT/GST-15/2017/853
dtd. 07/07/2023
|
Registration under GST Act - registered rent deed.
|
|
12.
|
CTS-81(Pt)/2007/46
dtd. 18/07/2023
|
Prevention of fake registration and bogus ITC claims - and role of Tax officers under GST.
|
|
13.
|
CT/GST-15/2017/828
dtd. 21/07/2023
|
Clarification on charging of interest under section 50(3) of the Assam GST Act, 2017 in case of wrong availment of IGST credit and reversal thereof.
|
|
14.
|
CT/GST-15/2017/831
dtd. 21/07/2023
|
Clarification to deal with difference in Input Tax Credit(ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021.
|
|
15.
|
CT/GST-15/2017/835
dtd. 21/07/2023
|
Clarification on TCS liability umder Sec 52 of the Assam GST Act, 2017 in case of multiple E-commerce Operators in one transaction.
|
|
16.
|
CT/GST-15/2017/838
dtd. 21/07/2023
|
Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period.
|
|
17.
|
CT/GST-15/2017/843
dtd. 21/07/2023
|
Clarification on taxability of shares held in a subsidiary company by the holding company.
|
|
18.
|
CT/GST-15/2017/845
dtd. 21/07/2023
|
Clarification on refund related issues.
|
|
19.
|
CT/GST-15/2017/851
dtd. 21/07/2023
|
Clarification on issue pertaining to e-invoice.
|
|
20.
|
CT/GST-15/2017/853
dtd. 21/07/2023
|
Clarification regarding taxability of services provided by an office of an organisation in one State to the office of that organisation in another State, both being distinct persons.
|
|
21.
|
CT/GST-15/2017/782
dtd. 11/01/2023
|
Clarification on the entitlement of input tax credit where the place of supply is determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and Services Tax Act,2017 - reg.
|
|
22.
|
CT/GST-15/2017/786
dtd. 11/01/2023
|
Clarification with regard to applicability of provisions of section 75(2) of Assam Goods and Services Tax Act, 2017 and its effect on limitation - reg.
|
|
23.
|
CT/GST-15/2017/791
dtd. 11/01/2023
|
Clarification on various issue pertaining to GST- reg.
|
|
24.
|
CT/GST-15/2017/795
dtd. 11/01/2023
|
Clarification regarding the treatment of statutory dues under GST law in respect of the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code, 2016 - reg.
|
|
25.
|
CT/GST-15/2017/798
dtd. 11/01/2023
|
Prescribing manner of filing an application for refund by unregistered persons - reg.
|
|
26.
|
CT/GST-12/2017/139
dtd. 10/01/2023
|
Assignment of function to proper officer
|
|
27.
|
CT/GST-12/2017/140
dtd. 10/01/2023
|
Territorial jurisdiction of officers alloted duties in Economic Intelligence Unit.
|
|
28.
|
CT/GST-15/2017/742
dtd. 12/12/2022
|
Guidelines for verifying the Transitional Credit in light of the order of the Hon'ble Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018, order dated 22.07.2022 & 02.09.2022
|
|
29.
|
FTX.56/2017/Pt-I/527
dtd. 24/06/2022
|
Seeks to waive penalty payable for non-compliance of provisions of Notification No. 14/2020 FTX.56//2017/Pt-II/546 dtd. 22/05/2020.
|
|
30.
|
FTX.56/2017/Pt-IV/169
dtd. 23/02/2022
|
Seeks to make amendment the Assam GST Rules, 2017 i.e., Assam Goods and Services (Sixth Amendment) Rules, 2021.
|
|
31.
|
FTX. 56/2017/749
dtd. 04/07/2022
|
Seeks to make amendment the Assam GST Rules, 2017 i.e., Assam Goods and Services (Seventh Amendment) Rules, 2021.
|
|
32.
|
FTX.56/2017/751
dtd. 04/07/2022
|
Seeks to extend FORM GSTR-3B late fee Amnesty Scheme from 31.08.2021 upto 30.11.2021.
|
|
33.
|
FTX.56/2017/752
dtd. 04/07/2022
|
Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the Assam GST Act.
|
|
34.
|
FTX.56/2017/Pt-II/723
dtd. 29/07/2022
|
Seeks to make amendment the Assam GST Rules, 2017 i.e., Assam Goods and Services (Eight Amendment) Rules, 2021.
|
|
35.
|
FTX.56/2017/Pt-II/711
dtd. 07/03/2022
|
Seeks to amend Notification No. FTX.56/2017/Pt-I/497 dtd. 07/04/2021.
|
|
36.
|
FTX.56/2017/Pt-III/674
dtd. 01/11/2022
|
Seeks to make amendment the Assam GST Rules, 2017 i.e., Assam Goods and Services (Ninth Amendment) Rules, 2021.
|
|
37.
|
FTX.56/2017/Pt-III/671
dtd. 24/06/2022
|
Seeks to notify 01.01.2022 as the date on which provisions of section 7,16,74,75,83, 107, 129, 130, 151, 152 and Sch-II of the Assam GST (Amendment) Act, 2021 shall come into force.
|
|
38.
|
FTX.56/2017/Pt-V/85
dtd. 28/04/2022
|
Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs. 20 Cr from 01 st April 2022.
|
|
39.
|
FTX.56/2017/Pt-VI/93
dtd. 04/07/2022
|
Seeks to amend notification no.FTX.56/2017/Pt-II/187 dtd. 03/06/2019 to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC.
|
|
40.
|
FTX.56/2017/Pt-VI/94
dtd. 04/07/2022
|
Seeks to amend notification no. FTX.56/2047/Pt-II/209 dtd. 03/06/2019 to implement special composition scheme for Brick Kilns, as recommended by 45 GSTC
|
|
41.
|
FTX.56/2017/Pt-IV/179
dtd. 18.07.2022
|
Seeks to waive off late fee under section 47 for the period from 01.05.2022 till 30.06.2022 for delay in filing FORM GSTR-4 for FY 2021-22
|
|
42.
|
FTX.56/2017/Pt-II/727 (Notification No. 08/2021)
dtd. 29/07/2022
|
Seeks to further amend No. FTX.56/2017/14 dated the 29th June, 2017 (Notification No.1/2017-State Tax Rate) (“Goods rate notification”), as amended from time to time, in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021.
|
|
43.
|
FTX.56/2017/Pt-III/559 (Notification No. 13/2021)
dtd. 18/01/2022
|
Seeks to further amend No. FTX.56/2017/14 dated the 29th June, 2017 (Notification No.1/2017-State Tax Rate) (“Goods rate notification”), as amended from time to time, in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021.
|
|
44.
|
FTX.56/2017/Pt-VI/50 (Notification No. 14/2021)
dtd. 07/02/2022
|
Seeks to further amend notification No. FTX.56/2017/14 dtd. 29/06/2017 in order to adhere to the recommendations of 45th GST Council meeting (No. 1/2017-State Rate).
|
|
45.
|
FTX.56/2017/Pt-III/672 (Notification No. 21/2021)
dtd. 24/06/2022
|
Seeks to further amend Notification No. FTX.56/2017/14 dtd. 29/06/2017 in order to adhere to the recommendations of 46th GST Council meeting.
|
|
46.
|
FTX.56/2017/Pt-III/676 (Notification No. 18/2021)
dtd. 01/11/2022
|
Seeks to further amend notification No. FTX.56/2017/14 dtd. 29/06/2017 in order to adhere to the recommendations of 45th GST Council meeting.
|
|
47.
|
FTX.56/2017/Pt-VI/90 (Notification No. 01/2022)
dtd. 04/07/2022
|
Seeks to amend Notification No FTX.56/2017/14 dtd. 29/06/2017 (No. 1/2017-State Rate).
|
|
48.
|
FTX.56/2017/Pt-II/712 (Notification No. 06/2021)
dtd. 07/03/2022
|
Seeks to further amend Notification No. FTX.56/2017/24 dated the 29th June, 2017 (Notification No.11/2017-State Tax Rate) (“Services rate notification”), in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021.
|
|
49.
|
FTX.56/2017/Pt-VI/57 (Notification No. 15/2021)
dtd. 07/02/2022
|
Seeks to further amend notification No. FTX.56/2017/24 dtd. 29/06/2017 in order to adhere to the recommendations of 45th GST Council meeting (No. 11/2017-State Rate).
|
|
50.
|
FTX.56/2017/Pt-III/673 (Notification No. 22/2021)
dtd. 24/06/2022
|
Seeks to furthe amend Notification No. FTX.56/2017/24 dtd. 29/06/2017 in order to adhere to the recommendations of 46th GST Council meeting.
|
|
51.
|
FTX.56/2017/Pt-II/714 (Notification No. 07/2021)
dtd. 07/03/2022
|
Seeks to further amend Notification No. FTX.56/2017/25 dated the 29th June, 2017 (Notification No.12/2017-State Tax Rate) (“Services exemption notification”), in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021.
|
|
52.
|
FTX.56/2017/Pt-VI/58 (Notification No. 16/2021)
dtd. 07/02/2022
|
Seeks to further amend notification No. FTX.56/2017/25 dtd. 29/06/2017 in order to adhere to the recommendations of 45th GST Council meeting (No. 12/2017-State Rate).
|
|
53.
|
FTX.56/2017/Pt-II/716 (Notification No. 09/2021)
dtd. 07/03/2022
|
Seeks to further amended Notification No. FTX.56/2017/15 dated the 29th June, 2017 (Notification No.2/2017-State Tax Rate) (“Goods exemption notification”), in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021.
|
|
54.
|
FTX.56/2017/Pt-III/647 (Notification No. 19/2021)
dtd. 24/06/2022
|
Seeks to further amend notification No. FTX.56/2017/15 dtd. 29/06/2017 in order to adhere to the recommendations of 45th GST Council meeting.
|
|
55.
|
FTX.56/2017/Pt-II/717 (Notification No. 10/2021)
dtd. 07/03/2022
|
Seeks to further amend Notification No. FTX.56/2017/17 dated the 29th June, 2017 (Notification No.4/2017-State Tax Rate) (“the RCM notification for goods”), in order to adhere to the recommendations of 45th GST Council meeting held on September 17, 2021.
|
|
56.
|
FTX.56/2017/Pt-II/718 (Notification No. 11/2021)
dtd. 07/03/2022
|
Seeks to amend Notification No. FTX.56/2017/Pt-III/24 dated the 1st December, 2017 (Notification No. 39/2017-State Tax Rate) in order to adhere to the recommendations of 45th GST Council meeting.
|
|
57.
|
FTX.56/2017/Pt-II/719 (Notification No. 12/2021)
dtd. 07/03/2022
|
Seeks to further extended the duration of concessional rate benefit on specified drugs used in COVID treatment as well as further reduces GST rate on other specified drugs used in COVID treatment in order to adhere to the recommendations of 45th GST Council meeting.
|
|
58.
|
FTX.56/2017/Pt-VI/59 (Notification No. 17/2021)
dtd. 07/02/2022
|
Seeks to further amend notification No. FTX.56/2017/20 dtd. 29/06/2017 in order to adhere to the recommendations of 45th GST Council meeting (No. 7/2017-State Rate).
|
|
59.
|
FTX.56/2017/Pt-III/649 (Notification No. 20/2021)
dtd. 24/06/2022
|
Seeks to further amend notification No. FTX.56/2017Pt-III/465 dtd. 24/09/2018 in order to adhere to the recommendations of 45th GST Council meeting.
|
|
60.
|
FTX.56/2017/Pt-VI/91 (Notification No. 02/2022)
dtd. 04/07/2022
|
Seeks to provide for a concessional rate on intra state supply of bricks conditional to not availing the ITC , as recommended by 45 GSTC.
|
|
61.
|
(LGL.142/2022/12)
Dated 14/10/2022
|
Assam GST(Amendment) Act, 2022
|
|
