Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

Liability, submission of return, registration, eligibility to make interstate sale/purchase and transfer of goods against Form-C and Form-F, etc.

GST - States - CIRCULAR NO. 07/2017-GST - Dated:- 5-9-2017 - GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF TAXES, ASSAM KAR BHAWAN DISPUR, GUWAHATI-6 CIRCULAR NO. 07/2017-GST Dated Dispur the 5th September, 2017 Sub : -regarding. No. CT/GST-15/2017/19.- After implementation of GST Acts from 1st of July, 2017, a lot of queries have been raised from various quarters seeking clarification on different aspects of Central Sales Tax Act, such as liability, return, registration and the eligibility .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

liquor for human consumption, (ii) crude oil, (iii) natural gas, (iv) HSDs (v) petrol and (vi) ATF have been retained whereas all other goods have been subjected to levy of GST under GST Acts. 2. Consequent upon such amendment of the Constitution, the CST Act, 1956 and the Assam VAT Act, 2003 have been repealed except in respect of goods included in Entry 54 of the State List of the Seventh Schedule to the Constitution (the six goods listed above). Therefore, the provisions of the CST Act as we .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rn under the CST Act. The registration granted earlier u/s 7(1) of the CST Act to such dealers, whose liability has now ceased, has become infructuous. 4. Some dealers, despite not having liability to pay tax under the CST Act, were registered u/s 7(2) of the CST Act because they were earlier liable to pay tax for their sales under the repealed Assam VAT Act. Now, consequent upon repeal of the Assam VAT Act with effect from 01.07.2017, dealers not selling the aforesaid six goods are no more liab .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ey need not apply afresh and can file return as before on the strength of registration granted earlier. Such dealers can also make inter-state purchase of the aforesaid six goods against Form-C or receive goods by way of inter-state stock transfer against Form-F only for resale or use in manufacture or processing of any of the aforesaid six goods. New dealers attracting liability on account of inter-state sale of these six goods can apply for registration which can be granted to them u/s 7(1) of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

F only for resale or use in manufacture or processing of any of the aforesaid six goods. 7. New dealers attracting liability on account of sale of the aforesaid six goods or intending to do manufacturing or processing of the aforesaid six goods or sale can apply for registration under the Assam VAT Act and registration can be granted to such dealers. If any such dealer intends to make inter-state purchase of such six goods for resale within Assam or use such goods in manufacturing or processing .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version