Notifying the prescribe documents to be carried by a person in-charge of conveyance under the Assam Goods and Services Tax Act 2017.

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....ct, 2017 (Assam Act XXVIII of 2017), has come into force from 1st of July, 2017; And whereas section 68 of the Assam Goods and Services Tax Act, 2017 authorises the State Government to prescribe documents required to be carried by a person in-charge of a conveyance as defined in sub-section (34) of section 2 of the said Act; And whereas rule 138 of the Assam Goods and Services Tax Rules, 2017 pr....

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....umption; (b) 'Tax Clearance Certificate' in Form 63 for despatch and transportation of taxable goods from Assam to other States and for intra-State movement', (c) 'Transit Pass' for movement of taxable goods passing through the State of Assam; And whereas sub-section (3A) of section 75 of the Assam Value Added Tax Act, 2003 (Act No. VIII of 2005) provides for furnishing of r....

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....enerated / obtained 'GST Inward Permit', as annexed herewith in Format l; (b) for inter-State supply of taxable goods from Assam to other State, the person making such outward supply shall furnish the relevant information through electronically generated/obtained 'GST Outward Permit', as annexed herewith in Format 2; (c) for transportation of taxable goods through the State of As....