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

l. 
.... · 
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. 
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 
2392 THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 30, 2019 
Preamble 
Sbort title, 
extent and 
commencement 
Amendment of 
section 2 
Amendment of 
section 10 
AN 
ACT 
further to amend the Assam Goods and Services Tax Act, 2017. 
'Vhereas it is expedient to amend the Assam Goods and Services Act, 
20 17, hereinafter referred to as the principal Act, in the manner hereinafter 
appearing; 
It is hereby enacted in the Seventieth Year of the Republic of India as 
follows:-
l. 
2. 
3. 
(1) This Act may be called the Assam Goods and Services Tax 
(Amendment) Act, 2019. 
(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. 
ln the principal Act, in section 2, in clause (4), in fourth line, after 
tb.e words "the Appellate Authority tor Advance Ruling,", the words 
"the National Appellate Authority for Advance Ruling," shall be 
inserted. 
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; 
Assam 
Act 
XXVIII 
of 2017 
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 
registered person shall not be eligible to opt for the 
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. 
Central 
Act43 
of 1961 
2394 THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 30, 2019 
Amendment 
of section 22 
(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, 
4. 
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." . 
In the principal · Act, in section 22, in sub-section ( 1 ), in the second 
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.". 
Amendment 
of section 25 
THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 30, 2019 2395 
5. In the principal Act, in section 25, after sub-se<::tion (6), the following 
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. 
2396 THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 30, 2019 
Insertion of 
new section 
31A 
Amendment 
of section 39 
6. 
7. 
(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 
(Targeted Delivery of Financial and Other Subsidies, Benefits 
and Services) Act, 2016.". 
In the principal Act, after section 31, the following new section shall 
be inserted, namely: -
"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.". 
In the principal Act, in 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.''; 
Central 
Act 18 
of20H• 
THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 30, 2019 2397 
(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: 
Amendment 
of section 44 
Amendment 
of section 49 
8. 
9. 
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.". 
In the principal Act, in section 44, in sub-section (1), for the 
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.". 
In the principal Act, in section 49, after sub-section (9), the 
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. 
2398 THE ASSAM GAZETTE , EXTRAORDINARY, DECEMBER 30, 2019 
Amendment 
of section 50 
Amendment 
ofsedion 52 
Insertion of 
new section 
53 A 
10. 
11. 
12. 
( 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).". 
In the principal Act, in section 50, in sub-section (1), for the 
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.". 
In the principal Act, in section 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.''. 
Jn the principal Act, after section 53, the following new section shall 
be inserted, namely: -
"Transfer 
of certain 
amounts. 
53A.Where any amount has been transferred from the 
electronic cash ledger under this Act to the 
electronic cash ledger under the Central Goods 
and Services Tax Act or under the Integrated 
Central Act 
12 of 2017 
! 
THE ASSAM GAZETT E, EXTRAORDINARY, DECEMBER 30, 2019 
Amendment 13. 
or section 54 
Amendment 14. 
of section 95 
Insertion of 
new section 
101A 
15. 
Goods and Services Tax Act, 2017 or under the 
Goods and Services Tax (Compensation to States) 
Act, 2017, the Government shall, transfer to the 
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.". 
In the principal Act, in section 54, after sub-section (8), the 
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". 
In the principal Act, in 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, a fter the words and figures "of section 
100'', the words, figures and letter "or of section IOIC 
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.". 
In the principal Act, after section 101, the follo,Ying new section shall 
be inserted, namely: -
"The 
Appellate 
Autho rity 
for 
bearing 
appeal for 
Advance 
Ruling 
lOlA. Subject to the provisions of this chapter, for 
the purposes of this A ct, the National 
Appellate Authority for Advance Ruling 
constituted under section lOlA of the Central 
Goods and Services Act shall be deemed to be 
the National Appellate Authority for Advance 
Ruling under this Act". 
2399 
Central 
Act 15 
of2017 
Central 
Act 12 of 
2017 
2400 THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 30, 2019 
Amendment 
ofsedion 102 
Amendment 
ofsedion 103 
16. 
17. 
Amendment of 18. 
section 104 
Amendment of 
sedion 105 
19. 
In the principal Act, in section 1 02, in the opening portion, : -
(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. 
In the principal Act, in section 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 
issued under the Income· tax Act, 1961; 
(b) the concerned officers and the jurisdictional officers in 
respect of the applicants referred to in clause (a) and the 
registered persons having the same Permanent Account 
Number issued under the Income-tax Act, 1961."; 
(2) in sub-section (2), after the words, brackl.!ts and figure "in sub­
section (1)", the words, brackets, figure and letter "and sub­
section (lA)" shall be inserted. 
In the principal Act, in section 104, in sub-section ( 1 ),-
(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. 
In the pnncipal Act, in section 105,-
(1) for the marginal heading, the following marginal heading shall 
be substituted, namely:-
"Powers of Authority, Appellate Authority and National 
Appellate Authority."; . 
Central 
Act 43 
of 1961 
Central 
Act 43 
of1961 
= 
Amendment of 
section 106 
THE ASSAM GAZETTE, EXTRAORDINARY, DECEMBER 30, 2019 2401 
20. 
(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. 
In the principal Act, in 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 
following new sub-section shall be inserted, namely:-section 171 
"(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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