The ASSAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019
Registered No.-768/97

# THE ASSAM GAZETTE

### ~~ct

#### EXTRAORDINARY

### ~~ 4(~:1it ~ et<tS~

###### PUBLISHED BY THE AUTHORITY

i{~ 516 'fiitxt~. C$111l<q!._, 30 ~Cb~--. 2019, 9 ~ 1941 ~)

No. 516 Dispur, Monday, 30th December, 2019, 9th Pausa, 1941 (S. E.)

GOVERNMENT OF ASSAM

###### ORDERSBYTHEGOVERNOR

LEGISLATIVE DEPARTMENT : : : LEGISLATIVE BRANCH

NOTIFICATION

The 30th December, 2019

No. LGL.123/2017/142.- The following Act of the Assam Legislative Assembly

which received the assent of the Governor on 26th December, 2019 is hereby published for general

information.

l.

###### ASSAM ACT NO. XVII OF 2019

 (Received the assent of the Governor on 26th December, 2019)

 THE ASSAM GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019


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#### AN

 ACT

_further to amend the Assam Goods and Services Tax Act, 2017._

Preamble 'Vhereas it is expedient to amend the Assam Goods and Services Act, Assam

20 17, hereinafter referred to as the principal Act, in the manner hereinafter Act

XXVIII

appearing;

of 2017

It is hereby enacted in the Seventieth Year of the Republic of India as
follows:-

Sbort title, l. (1) This Act may be called the Assam Goods and Services Tax
extent and (Amendment) Act, 2019.
commencement

(2) It extends to the whole of Assam.

(3) Save as otherwise provided, the provisions of this Act shall
come into force on such date as the State Government may, by
notification in the Official Gazette, appoint:

Provided that different dates may be appointed for
different provisions of this Act and any reference in any such
provision to the commencement of this Act shall be construed
as a reference to the corning into force of that provision.

Amendment of 2. ln the principal Act, in section 2, in clause (4), in fourth line, after

section 2 tb.e words "the Appellate Authority tor Advance Ruling,", the words

"the National Appellate Authority for Advance Ruling," shall be

inserted.

Amendment of
section 10

###### 3. In the principal Act, in section I 0, -

( 1) in sub-section ( 1 ), after the second proviso, the following

Explanation shall be inserted, namely:-

_"Explanation.- For the purposes of second proviso, the value_

of exempt supply of services provided by way of extending
deposits, loans or advances in so far as the consideration is
represented by way of interest or discount shall not be taken
into account for determining the value of turnover in the
State.";

(2) in sub-section (2),-

(a) in clause (d), the word ''and'' occurring at the end shall
be omitted;


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THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 30, 2019 2393

(b) in clause (e), in second line, for the word "CoWlcil:",

the words "Council; and" shall be substituted;

(c) after clause (e), the following clause shall be inserted,
namely:-

"( f) he is neither a casual taxable person nor a non-

resident taxable person:";

(3) after sub-section (2), the foJlowing new sub-section shall be
inserted, namely:-

"(2A) Notwithstanding anything to the contrary contained in
this Act, but subject to the provisions of sub-sections
(3) and (4) of section 9, a registered person, not eligible
to opt to pay tax under sub-section ( 1) and sub-section
(2), whose aggregate turnover in the preceding financial
year had not exceeded fifty lak:h ntpees, may opt to pay,
in lieu of the tax payable by him under sub-section (1)
of section 9, an amount of tax calculated at such rate as
may be prescribed, but not exceeding three per cent. of
the turnover in the State, if he is not-

(a) engaged in making any supply of goods or services
which are not leviable to tax under this Act;

(b) engaged in making any inter-State outward supplies
of goods or services;

(c) engaged in making any supply of goods or services
through an electronic commerce operator who is
required to collect tax at source under section 52;

(d) a manufacturer of such goods or supplier of such

services as may be notified by the Government on
the recommendations of the Council; and

(e) a casual taxable person or a non-resident taxable

person:

Provided that where more than one registered

person are having the same Permanent Account
Number issued under the Income-tax Act, 1961, the Central

Act43

registered person shall not be eligible to opt for the

of 1961

scheme under this sub-section unless all such
registered persons opt to pay tax under this sub-
section.";

(4) in sub-section (3), in first line, after the words, brackets and figure

"under sub-section (1)" at both the places where they occur, the words,
brackets, figure and letter "or sub-section (2A), as the case may be,"
shall be inserted.


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2394 THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 30, 2019

(5) in sub-section (4), after the words, brackets and figure "of sub-section

###### (1)", the words, brackets, figure and letter "or, as the case may be, sub- section (2A)" shall be inserted.

(6) in sub-section (5), after the words, brackets and figure '"under sub-

section (1)", the words, brackets, figure and letter 4'0r sub-section (2A),

as the case may be," shall be inserted.

(7) after sub-section (5), the following _Explanations_ shall be inserted,

namely:-

_"Explcmation_ _1.- For the purposes_ of computing aggregate
turnover of a person for detennining his eligibility to pay tax
under this section, the expression .. aggregate turnover" shall
include the value of supplies made by such person from the .tst
day of April of a financial year up to the date when be becomes
Jiable for registration under this Ac4 but shall not include the
value of exempt supply of services provided by way of
extending deposits, loans or advances in so far as the
consideration is represented by way of interest or discount.

_Explanation_ _2.-._ For the purposes of detennining the tax
payable by a person under this section, the expression

                       - turnover in State" shall not include the value of folJowing
supplies, namely:-

( a) supplies from the first day of April of a financial year
up to the date when such person becomes liable for
registration under this Act; and

(b) exempt supply of services provided by way of
extending deposits, loans or advances in so far as the
consideration is represented by way of interest or
discount.".

Amendment 4. In the principal· Act, in section 22, in sub-section ( 1 ), in the second
of section 22

proviso, for the punctuation mark".", the punctuation mark":" shall
###### be substituted and thereafter the following new proviso shall be
insertedt namely:-

"Provided also that the Government may, on the

recommendations of the Council, enhance the aggregate turnover
from twenty lakh rupees to such amount not exceeding forty lakh
rupees in case of supplier who is engaged exclusively in the supply
###### of goods, subject to such conditions and limitations, as may be

notified.
###### Explanation.- For the purposes of this sub-section, a person shall
be considered to be engaged exclusively in the supply of goods even
if he is engaged in exempt supply of services provided by way of
extending deposits, loans or advances in so far as the consideration
###### is represented by way of interest or discount.".


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###### 5. In the principal Act, in section 25, after sub-se<::tion (6), the following

**Amendment**
of section 25 new sub-sections shall be inserted, namely:-

"(6A) Every registered person shall undergo authentication, or
furnish proof of possession of Aadhaar number, in such form
and manner and within such time as may be prescribed:

Provided that if an Aadhaar number is not assigned to
the registered person, such person shall be offered alternate
and viable means of identification in such manner as
Government may, on the recommendations of the Council,
prescribe:

Provided further that in case of failure to undergo
authentication or furnish proof of possession of Aadhaar
number or furnish alternate and viable means of
identification, registration allotted to such person shall be
deemed to be invalid and the other provisions of this Act
shall apply as if such person does not have a registration.

(68) On nnd from the date of notification, every individual shall, in
order to be eligible for grant of registration, undergo
authentication, or furnish proof of possession of Aadhaar
number, in such manner as the Government may, on the
recommendations of the Council, specify in the said
notification:

Provided that if an Aadhaar number is not assigned to
an individual, such individual shall be offered alternate and
viable means of identification in such manner as the
Government may, on the recol1l1hendations of the Council,
specify in the said notification.

(6C) On and from the date of notification, every person, other than

an individual, shall, in order to be eligible for grant of
registration, undergo authentication, or furnish proof of
possession of Aadhaar number of r.he Karta, Managing
Director, whole time Director, such number of partners,
Members of Managing Committee of Association, Board of
Trustees, authorised representative, authorised signatory and
such other class of persons, in such manner, as the
Government may, on the recommendations of the Council,
specify in the said notification:
Provided that where such person or class of persons
have not been assigned the Aadhaar Number, such person or
class of persons shall be offered alternate and viable means of

identification in such manner as the Government may, on the
recommendations of the Council, specify in the said
notification.


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(6D) The provisions of sub~section (6A) or sub-section (6B) or
sub-section (6C) shall not apply to such person or class of
persons or part of the State, as the Government may, on the
recommendations of the Council, specify by notification.

###### Explanation.- For the purposes of this section, the
expression "Aadhaar number, shall have the same meaning
as assigned to it in cJause (a) of section 2 of the Aadhaar Central
(Targeted Delivery of Financial and Other Subsidies, Benefits Act 18

of20H•

and Services) Act, 2016.".

Insertion of 6. In the principal Act, after section 31, the following new section shall
new section

be inserted, namely: -

31A

"Facility 31A.The Government may, on the recommendations of
or digital the Council, prescribe a class of registered persons
payment
to who shall provide prescribed modes of electronic

recipient. payment to the recipient of supply of goods or
services or both made by him and give option to
such recipient to make payment accordingly, in
such manner and subject to such conditions and
restrictions, as may be prescribed.".

Amendment 7. In the principal Act, in section 39,-
of section 39

( 1) for sub-sections (I) and {2), the following sub-sections shall be

substituted, namely:-

"(1) Every registered person, other than an Input Service

Distributor or a non-resident taxable person or a person
paying tax under the provisions of section 10 or section
51 or section 52 shall, for every calendar month or part
thereof, furnish, a return, electronically, of inward and
outward supplies of goods or services or both, input tax
credit availed, tax payable, tax paid and such other
particulars, in such form and manner, and within such
time, as may be prescribed:

Provided that the Government may, on the
reconunendations of the Council, notify certain classes of
registered persons who shall furnish a return for every
quarter or part thereof, subject to such conditions and
restrictions as may be specified therein.

(2) A registered person paying tax under the provisions of

section 1 0, shall, for each financial year or part thereof,

furnish a return, electronically, of turnover in the State,
inward supplies of goods or services or both, tax payable,
tax paid and such other particulars in such form and
manner, and within such time, as may be prescribed.'';


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(2) for sub-section (7), the following sub-section shall be
substituted, namely:-

"(7) Every registered person who is required to furnish a
return under sub-section (I), other than the person
referred to in the proviso thereto, or sub-section (3) or
sub-section (5), shall pay to the Government the tax due
as per such return not later than the last date on which he
is required to furnish such return:

Provided that every registered person furnishing
return under the proviso to sub-section ( l) shall pay to the
Goverriment, the tax due taking into account inward and
outward supplies of goods or services or both, input tax

! credit availed, tax payable and such other particulars
during a month, in such form and manner, and within
such time, as may be prescribed:

Provided further that every registered person
furnishing return under sub-section _(2)_ shall pay to the

Government, the tax due taking into account turnover in
the State, inward supplies of goods or services or both,
tax payable, and such other particulars during a quarter, in
such form and manner, and within such time, as may be
prescribed.".

Amendment 8. In the principal Act, in section 44, in sub-section (1), for the
of section 44 punctuation mark ".", the punctuation mark ":" shall be substituted

and thereafter the following new provisos shall be inserted, namely:-

"Provided that the Commissiom:r may, on the

recommendations of the Council and for reasons to be recorded in
writing, by notification, extend the time limit for furnishing the
annual return for such class of registered persons as may be specified

therein:

Provided further that any extension of time limit notified by

the Commissioner of Central tax shall be deemed to be notified by
the Commissioner.".

Amendment 9. In the principal Act, in section 49, after sub-section (9), the
of section 49 following new sub-sections shall be inserted, namely:-

                         - ( tO) A registered person may, on the common portal, transfer any

amotmt of tax, interest, penalty, fee or any other amount
available in the electronic cash ledger under this Act, to the
electronic cash ledger for integrated tax, central tax, State tax
or cess, in such form and manner and subject to such
conditions and restrictions as may be prescribed and such
transfer shall be deemed to be a refund from the electronic
cash ledger under this Act.


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2398 THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 30, 2019

( 11) Where any amount has been transferred to the electronic cash
ledger under this Act, the same shall be deemed to be
deposited in the said ledger as provided in sub-section (1).".

Amendment 10. In the principal Act, in section 50, in sub-section (1), for the
of section 50

punctuation mark ".'\ the punctuation mark ";" shall be substituted
and thereafter the foJlowing new proviso shall be inserted, namely:-

" Provided that the interest on tax payable in respect of
supplies made during a tax period and declared in the return for the
said period furnished after the due date in accordance with the
provisions of section 39, except where such return is furnished after
commencement of any proceedings under section 73 or section 74 in
respect of the said period, shall be levied on that portion of the tax
that is paid by debiting the electronic cash ledger.". !

Amendment 11. In the principal Act, in section 52,-
ofsedion 52

(I) in sub-section (4}, for the punctuation mark ".", the ptmctuation
mark ":" shall be substituted and thereafter the following new
provisos shall be inserted, narnely:-

"Provided that the Commissioner may, for reasons to be
recorded in writing, by notification, extend the time limit for
furnishing the statement for such class of registered persons as
may be specified therein:

Provided further that any extension of time limit
notified by the Commissioner of Central tax shall be deemed to

be notified by the Commissioner.";

(2) in sub-section (5), for the punctuation mark".", the punctuation

mark ":" shall be substituted and thereafter the following new
provisos shall be inserted, namely:-

"Provided that the Commissioner may, on the
recommendations of the Council and for reasons to be recorded
in writing, by notification, extend the time limit for furnishing
the annual statement for such class of registered persons as may
be specified therein:
Provided further that any extension of time limit
notified by the Commissioner of Central tax shall be deemed to
be notified by the Commissioner.''.

Insertion of 12. Jn the principal Act, after section 53, the following new section shall
new section

be inserted, namely: -

53 A

"Transfer 53A.Where any amount has been transferred from the

of certain

electronic cash ledger under this Act to the

amounts.

electronic cash ledger under the Central Goods Central Act

12 of 2017

and Services Tax Act or under the Integrated


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THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 30, 2019 2399

Goods and Services Tax Act, 2017 or under the
Goods and Services Tax (Compensation to States) Central
Act, 2017, the Government shall, transfer to the Act 15

of2017

central tax account or integrated tax account or
cess account, an amount equal to the amount
transferred from the electronic cash ledger, in
such manner and within such time as may be
prescribed.".

Amendment 13. In the principal Act, in section 54, after sub-section (8), the
or section 54

following new sub-section shall be inserted with effect from the I st
###### of September, 2019, namely:-

_"(8A)_ Where the Central Government has disbursed the refund of

State tax, the Government shall transfer an amount equal to
the amount so refunded, to the Central Government".

Amendment 14. In the principal Act, in section 95, -
of section 95

(1) in clause (a),-

(a) in second line, after the words "Appellate Authority",

the words "or the National Appellate Authority" shall
be inserted;

(b) in fourth line, after the words and figures "of section

100'', the words, figures and letter "or of section IOI C
of the the Central Goods and Services Tax Act, 2017"
shall be inserted;

(2) in clause (e), for the punctuation mark ". ", the punctuation

mark";" shall be substituted and thereafter the following new
clause shall be inserted, namely:-

"( f) "National Appellate Authority" means the National

Appellate Authority for Advance Ruling referred to in section

lOlA.".

Insertion of 15. In the principal Act, after section 101, the follo,Ying new section shall
new section be inserted, namely: -
101A

"The lOlA. Subject to the provisions of this chapter, for
Appellate the purposes of this Act, the National
Authority

Appellate Authority for Advance Ruling

for

Central

bearing constituted under section lOlA of the Central

Act 12 of

appeal for Goods and Services Act shall be deemed to be

2017

Advance the National Appellate Authority for Advance
Ruling

Ruling under this Act".


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2400 THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 30, 2019

Amendment 16. In the principal Act, in section 1 02, in the opening portion, : -
ofsedion 102

(1) in the first line and fourth line, after the words "Appellate

Authority", at both the places where they occur, the words "or
the National Appellate Authority" shall be inserted;
(2) in the second line, after the words and figures "or section 101 ",

the words, figures and letter 4'or section 1 0 1 C of the Central

Goods and Services Tax Act, respectively," shall be inserted;

(3) in the fifth line, for the words "or the appellant'', the words,

"appellant, the Authority or the Appellate Authority" shall be
substituted.

Amendment 17. In the principal Act, in section 103, --
ofsedion 103

( 1) after sub-section ( 1 ), the following new sub-section shall be
inserted, namely:-

"( I A) The Advance Ruling pronounced by the National

Appellate Authority under this Chapter shall be binding
###### on-

( a) the applicants, being distinct persons, who had sought

the ruling under sub·section ( 1) of section 101 B of the

Central goods and Services Tax Act and all registered
persons having the same Permanent Account Number

Central

issued under the Income· tax Act, 1961;

Act 43

(b) the concerned officers and the jurisdictional officers in of 1961

respect of the applicants referred to in clause (a) and the

registered persons having the same Permanent Account

Central

Number issued under the Income-tax Act, 1961.";

Act 43

(2) in sub-section (2), after the words, brackl.!ts and figure "in sub- of1961

section (1)", the words, brackets, figure and letter "and sub-
section (lA)" shall be inserted.

Amendment of 18. In the principal Act, in section 104, in sub-section ( 1 ),-

section 104

###### =

(1) in the first line, after the words "Authority or the Appellate

Authority", the words "or the National Appellate Authority"
shall be inserted;

(2) in the third line, after the words and figures "of section 101",

the words, figures and letter "or under section 101 C of the
Central Goods and Services Tax Act" shall be inserted.

Amendment of 19. In the pnncipal Act, in section 105,-
sedion 105

(1) for the marginal heading, the following marginal heading shall

be substituted, namely:-

"Powers of Authority, Appellate Authority and National
Appellate Authority."; .


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THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 30, 2019 2401

(2) in sub-section ( 1 ), in the first tine, after the words .. Appellate

Authority", the words "or the National Appellate Authority"
shall be inserted;

(3) in sub-section (2), in the first line and fourth line, after the
words "Appellate Authority", the words "or the National
Appellate Authority" shall be inserted.

Amendment of 20. In the principal Act, in section 106,-
section 106

(1) for the marginal heading, the following marginal heading shall
be substituted, namely:-

"Procedure of Authority, Appellate Authority and National

Appellate Authority.";

(2) in the first line, after the words "Appellate Authority", the

words "or the National Appellate Authority" shall be inserted.

Amendment of 21. In the principal Act, in section 17i, after sub-section (3), the
section 171
following new sub-section shall be inserted, namely:-

"(3A) Where the Authority referred to in sub-section {2), after

holding examination as required under the said sub-section
comes to the conclusion that any registered person has
profiteered under sub-section ( 1 ), such person shall be liable

to pay penalty equivalent to ten percent of the amount so
profiteered:

Provided that no penalty shall be leviable if the

profiteered amount is deposited within thirty days of the date

###### of passing of the order by the Authority.

_Explanation.-_ For the purposes of this section, the

expression "profiteered" shall mean the mount detennined
on account of not passing the benefit of reduction in rate of
tax on supply of goods or services or both or the benefit of
input tax credit to the recipient by way of .commensurate
reduction in the price of the goods or services or both.''.

S.M. BUZAR BARUAH,

Commissioner & Secretary to the Government of Assam,
Legislative Department, .Dispur, Guwahati-6.

Guwahati : Printed and Published by the Dy. Director, Directorate of Printing & Stationery, Assam, Guwahati-21.

Extraordinary Gazette No. 1031-300 + 10-30- 12-2019. (visit at- dpns.assam.gov.in)


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