Notwithstanding anything to the contrary contained in this Act,
every electronic commerce operator (hereaf ter in this section
referred to as the "operator"), not being an agent, shall collect an
amount calculated at such rate not exceeding one per cent., as may
be notified by the Government on the recommendations of the
Council, of the net value of taxable supplies made through it by other
suppliers where the consideration with respect to such supplies is to
be collected by the operator.
Explanation. - For the purposes of this sub -section, the
expression "net value of taxable supplies" shall mean the aggregate
value of taxable supplies of goods or services or both, other than
services notified under subsection (5) of section 9, made during any
month by all registered persons through the operator reduced by the
aggregate value of taxable supplies returned to the suppliers during
the said month.
(2) The power to collect the amount specified in sub-section (1) shall
be without prejudice to any other mode of recovery from the
operator.
(3) The amount collected under sub -section (1) shall be paid to the
Government by the operator within ten days after the end of the
month in which such collection is made, in such manner as may be
prescribed.
(4) Every operator who collects the amount specified in sub -section
(1) shall furnish a statement, electronically, containing the details of
outward supplies of goods or services or both effected through it,
including the supplies of goods or services or both returned through
it, and the amount collected under sub-section (1) during a month, in
such form and manner as may be prescri bed, within ten days after
the end of such month.
(5) Every operator who collects the amount specified in sub -section
(1) shall furnish an annual statement, electronically, containing the
details of outward supplies of goods or services or both effected
through it, including the supplies of goods or services or both
returned through it, and the amount collected under the said sub -
section during the financial year, in such form and manner as may be
prescribed, before the thirty first day of December following the end
of such financial year.
(6) If any operator after furnishing a statement under sub-section (4)
discovers any omission or incorrect particulars therein, other than as
a result of scrutiny, audit, inspection or enforcement activity by the
tax authorities, he shall rectify such omission or incorrect particulars
in the statement to be furnished for the month during which such
omission or incorrect particulars are noticed, subject to payment of
interest, as specified in sub-section (1) of section 50:
Provided that no such rectification of any omission or incorrect
particulars shall be allowed after the due date for furnishing of
statement for the month of September following the end of the
financial year or the actual date of furnishing of the relevant annual
statement, whichever is earlier.
(7) The supplier who has supplied the goods or services or both
through the operator shall claim credit, in his electronic cash ledger,
of the amount collected and reflected in the statement of the
operator furnished under sub-section (4), in such manner as may be
prescribed.
(8) The details of supplies furnished by every operator under sub -
section (4) shall be matched with the corresponding details of
outward supplies furnished by the concerned supplier registered
under this Act in such manner and within such time as may be
prescribed.
(9) Where the details of outward supplies furnished by the operator
under sub-section (4) do not match with the corresponding details
furnished by the supplier under *[section 37 or section 39] , the
discrepancy shall be communicated to both persons in such manner
and within such time as may be prescribed.
[Substitution of section 37 by 2019 Amd Act.s.22}
(10) The amount in respect of which any discrepancy is
communicated under subsection (9) and which is not rectified by the
supplier in his valid return or the operator in his statement for the
month in which discrepancy is communicated, shall be added to the
output tax liability of the said supplier, where the value of outward
supplies furnished by the operator is more than the value of outward
supplies furnished by the supplier, in his return for the month
succeeding the month in which the discrepancy is communicated in
such manner as may be prescribed.
(11) The concerned supplier, in whose output tax liability any amount
has been added under sub -section (10), shall pay the tax payable in
respect of such supply along with interest, at the rate specified under
sub-section (1) of section 50 on the amount so added from the date
such tax was due till the date of its payment.
(12) Any authority not below the rank of Deputy Commissioner may
serve a notice, either before or during the course of any proceedings
under this Act, requiring the operator to furnish such details relating
to-
(a) s upplies of goods or services or both effected through such
operator during any period; or
(b) stock of goods held by the suppliers making supplies through such
operator in the godowns or warehouses, by whatever name called,
managed by such operator and dec lared as additional places of
business by such suppliers, as may be specified in the notice.
(13) Every operator on whom a notice has been served under sub -
section (12) shall furnish the required information within fifteen
working days of the date of service of such notice.
(14) Any person who fails to furnish the information required by the
notice served under sub-section (12) shall, without prejudice to any
action that may be taken under section 122, be liable to a penalty
which may extend to twenty-five thousand rupees.
Explanation. - For the purposes of this section, the
expression "concerned supplier" shall mean the supplier of goods or
services or both making supplies through the operator.
Transfer of input tax credit.-
53.On utilisation of input tax credit availed under this Act for payment
of tax dues under the Integrated Goods and Services Tax Act in
accordance with the provisions of sub -section (5) of section 49, as
reflected in the valid return furnished under subsection (1) of section
39, the amo unt collected as State tax shall stand reduced by an
amount equal to such credit so utilised and the State Government
shall transfer an amount equal to the amount so reduced from the
State tax account to the integrated tax account in such manner and
within such time as may be prescribed.
Section 52 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 52.(1). 1
assam-goods-and-services-tax-act-2017-sec-52.json
•
Section 52
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "52",
"title": "Section 52.(1). 1",
"chapter": null,
"content": "Notwithstanding anything to the contrary contained in this Act, \nevery electronic commerce operator (hereaf ter in this section \nreferred to as the \"operator\"), not being an agent, shall collect an \namount calculated at such rate not exceeding one per cent., as may \nbe notified by the Government on the recommendations of the \nCouncil, of the net value of taxable supplies made through it by other \nsuppliers where the consideration with respect to such supplies is to \nbe collected by the operator. \nExplanation. - For the purposes of this sub -section, the \nexpression \"net value of taxable supplies\" shall mean the aggregate \nvalue of taxable supplies of goods or services or both, other than \nservices notified under subsection (5) of section 9, made during any \nmonth by all registered persons through the operator reduced by the \naggregate value of taxable supplies returned to the suppliers during \nthe said month. \n(2) The power to collect the amount specified in sub-section (1) shall \nbe without prejudice to any other mode of recovery from the \noperator. \n(3) The amount collected under sub -section (1) shall be paid to the \nGovernment by the operator within ten days after the end of the \nmonth in which such collection is made, in such manner as may be \nprescribed. \n(4) Every operator who collects the amount specified in sub -section \n(1) shall furnish a statement, electronically, containing the details of \noutward supplies of goods or services or both effected through it, \nincluding the supplies of goods or services or both returned through \nit, and the amount collected under sub-section (1) during a month, in \nsuch form and manner as may be prescri bed, within ten days after \nthe end of such month. \n(5) Every operator who collects the amount specified in sub -section \n(1) shall furnish an annual statement, electronically, containing the \ndetails of outward supplies of goods or services or both effected \nthrough it, including the supplies of goods or services or both \nreturned through it, and the amount collected under the said sub -\nsection during the financial year, in such form and manner as may be \nprescribed, before the thirty first day of December following the end \nof such financial year. \n(6) If any operator after furnishing a statement under sub-section (4) \ndiscovers any omission or incorrect particulars therein, other than as \na result of scrutiny, audit, inspection or enforcement activity by the \ntax authorities, he shall rectify such omission or incorrect particulars \nin the statement to be furnished for the month during which such \nomission or incorrect particulars are noticed, subject to payment of \ninterest, as specified in sub-section (1) of section 50: \nProvided that no such rectification of any omission or incorrect \nparticulars shall be allowed after the due date for furnishing of \nstatement for the month of September following the end of the \nfinancial year or the actual date of furnishing of the relevant annual \nstatement, whichever is earlier. \n(7) The supplier who has supplied the goods or services or both \nthrough the operator shall claim credit, in his electronic cash ledger, \nof the amount collected and reflected in the statement of the \noperator furnished under sub-section (4), in such manner as may be \nprescribed. \n(8) The details of supplies furnished by every operator under sub -\nsection (4) shall be matched with the corresponding details of \noutward supplies furnished by the concerned supplier registered \nunder this Act in such manner and within such time as may be \nprescribed. \n(9) Where the details of outward supplies furnished by the operator \nunder sub-section (4) do not match with the corresponding details \nfurnished by the supplier under *[section 37 or section 39] , the \ndiscrepancy shall be communicated to both persons in such manner \nand within such time as may be prescribed. \n[Substitution of section 37 by 2019 Amd Act.s.22} \n(10) The amount in respect of which any discrepancy is \ncommunicated under subsection (9) and which is not rectified by the \nsupplier in his valid return or the operator in his statement for the \nmonth in which discrepancy is communicated, shall be added to the \noutput tax liability of the said supplier, where the value of outward \nsupplies furnished by the operator is more than the value of outward \nsupplies furnished by the supplier, in his return for the month \nsucceeding the month in which the discrepancy is communicated in \nsuch manner as may be prescribed. \n(11) The concerned supplier, in whose output tax liability any amount \nhas been added under sub -section (10), shall pay the tax payable in \nrespect of such supply along with interest, at the rate specified under \nsub-section (1) of section 50 on the amount so added from the date \nsuch tax was due till the date of its payment. \n(12) Any authority not below the rank of Deputy Commissioner may \nserve a notice, either before or during the course of any proceedings \nunder this Act, requiring the operator to furnish such details relating \nto- \n(a) s upplies of goods or services or both effected through such \noperator during any period; or \n(b) stock of goods held by the suppliers making supplies through such \noperator in the godowns or warehouses, by whatever name called, \nmanaged by such operator and dec lared as additional places of \nbusiness by such suppliers, as may be specified in the notice. \n(13) Every operator on whom a notice has been served under sub -\nsection (12) shall furnish the required information within fifteen \nworking days of the date of service of such notice. \n(14) Any person who fails to furnish the information required by the \nnotice served under sub-section (12) shall, without prejudice to any \naction that may be taken under section 122, be liable to a penalty \nwhich may extend to twenty-five thousand rupees. \nExplanation. - For the purposes of this section, the \nexpression \"concerned supplier\" shall mean the supplier of goods or \nservices or both making supplies through the operator. \nTransfer of input tax credit.- \n53.On utilisation of input tax credit availed under this Act for payment \nof tax dues under the Integrated Goods and Services Tax Act in \naccordance with the provisions of sub -section (5) of section 49, as \nreflected in the valid return furnished under subsection (1) of section \n39, the amo unt collected as State tax shall stand reduced by an \namount equal to such credit so utilised and the State Government \nshall transfer an amount equal to the amount so reduced from the \nState tax account to the integrated tax account in such manner and \nwithin such time as may be prescribed.",
"footnote": "",
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"sort_order": 530
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"prev_section": "51",
"next_section": "55"
}