"(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
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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
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11.
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( 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 GAZETTE, 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, 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.".
In the principal Act, after section 101, the follo,Ying new section shall be inserted, namely: - "The Appellate Authority for bearing appeal for Advance Ruling lOlA. Subject to the provisions of this chapter, for the purposes of this Act, 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
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Amendment of 18.
section 104 Amendment of sedion 105