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Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
Sections
1. Short title and commencement.
Section 12. Definitions.
Section 23. Scope of operation.
Section 34. Determination of the amount reimbursable.
Section 45. Limitation and conditions of earlier schemes and policies to apply.
Section 56. Separate GST registration for a vailing reimbursement.
Section 67. Particulars of Certificate of Entitlement on the invoice and addition of suffix 'EX' invoice number.
Section 78. Blocked input tax credit on inter-state supplies.
Section 89. Eligible unit furnishing of one time information.
Section 910. Eligible new unit or expansion unit procedure for grant of Eligibility Certificate and Certificate of Entitlement.
Section 1011. Application for tax reimbursement.
Section 1112. Manner of reimbursement.
Section 1213. Audit assessment and special audit.
Section 1314. Budgetary provision and placing adequate fund at the disposal of Commissioner of State tax.
Section 1415. Repayment by claimant/recovery and dispute resolution.
Section 1516. Procedure for recovery.
Section 1617. Termination of Eligibility Certificate as well as the Certificate of Entitlement for violation of or noncompliance with any of the conditions laid down in the Scheme.
Section 1718. Saving clause.
Section 1819. Power to remove difficulties.
Section 191. Air conditioning plant and air conditioning unit.
Section 12. Hot water plant
Section 23. Water treatment plant
Section 34. Generator set
Section 45. Lift/Elevator/Escalator
Section 56. Laundry Equipment (other than Household Type)
Section 67. Dish washing plant
Section 78. Glass washing plant
Section 89. Kitchen equipments excluding crockery, cutlery and utensils
Section 910. Exhaust system
Section 1011. Water purification plant
Section 1112. Sewage treatment plant
Section 1213. Fire Fighting Equipment
Section 1314. Electric pump and motors
Section 1415. EPABX system
Section 1516. House keeping Equipment
Section 1617. Insect and Pest Killing Equipment/Machine
Section 1718. Health Club/Beauty Parlour/Barber Shop Equipment
Section 1819. Explosive Detection Machine
Section 1920. Security Alarm System
Section 2021. C.C.T.V./Cable T.V. System with Accessories
Section 2122. Plant and Equipment for Water Sewage and Garbage Management
Section 2223. Any other plant and machinery that is critical and directly connected to hotel Industry.
Section 232. The bond is required to notarised.
Section 23. Proprietors/Partners/Directors/Authorised Signatory has to sign the bond along with their name and residential address. In case the bond is signed by authorized signatory, copy of power of attorney in favour of authorized signatory needs to be enclosed.
Section 31. Managerial
Section 13. Skilled
Section 34. Semi-skilled
Section 45. Others
Section 56. Name of the raw materials
Section 66. Name of the raw materials
Section 69. Eligibility Certificate issued for tax reimbursement
Section 99. Eligibility Certificate issued for tax reimbursement
Section 91. Certified that a refund of Rs. …........ is due to …........ GSTIN …........... in respect of the return period ending …...........
Section 12. Certified that the State tax concerning which the refund is given has been credited in the Treasury.
Section 23. Certified that no refund order, regarding the sum now in question has previously been granted and this order of refund has been entered in the original file under my signature.
Section 34. Please pay to …............ the sum of Rs. ….........[Rupees (in words) …...........] on account of the above refund, whose bank details are given below :
Section 4
assam-industries-tax-reimbursement-for-eligible-units-scheme-2017-2017.json
•
56 Sections
•
Assam
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"id": 15072,
"slug": "assam-industries-tax-reimbursement-for-eligible-units-scheme-2017-2017",
"title": "Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017",
"short_title": "Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017",
"act_number": "Published vide Notification No.FTX. 113/2017/72, d",
"act_year": 2017,
"act_type": "STATE",
"location": "Assam",
"law_status": "unknown",
"enactment_date": null,
"description": "Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017",
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"section_label": "Section",
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{
"number": "1",
"title": "1. Short title and commencement.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 0
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{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(i) 'existing unit' which commenced its commercial production or operation before 1st day of July, 2017 and was eligible to avail the benefit of partial or Full exemption front payment of VAT and/or central sales tax under the Industrial and Investment Policy of Assam, 2008 or under the Industrial and Investment Policy of Assam, 2014, as the case may be, and covered by the corresponding earlier schemes i.e. the earlier Assam Industries (Tax Exemption) Scheme, 2009 or the Assam Industries (Tax Exemption) Scheme, 2015 or any special notification issued pursuant to such Policy of 2008 or Policy of 2014;\n(ii) 'expansion unit' which undertakes substantial expansion and commences its commercial production during the period commencing from 1st July, 2017 to 31st December, 2022 in terms of the eligibility criteria of Industrial and Investment Policy of Assam, 2014.\n(iii) 'new unit' which commences its commercial production/operation during the period commencing from 1st July, 2017 to 31st December, 2022 in terms of the eligibility criteria of Industrial and Investment Policy of Assam, 2014 and it includes hotels/resorts above 2-star category and river cruise.\n(b) 'residual period' means the period remaining for availment of tax reimbursement on the date of commencement of the Assam Goods and Services Tax Act, 2017 out of the total period from the date of commencement of commercial production or Operation, as specified under the relevant earlier schemes, during which the eligible unit would have been eligible to avail exemption:\n(c) 'un-availed quantum of monetary ceiling' means the remaining amount of monetary ceiling which has not been availed of or utilized by an eligible unit on the date of commencement of the Assam Goods and Services tax Act, 2017 out of the total amount of monetary ceiling of tax exemption calculated on the basis of certain percentage of capital investment as available to such unit under the relevant earlier schemes or special notifications.",
"footnote": "",
"is_definition": true,
"sort_order": 1
},
{
"number": "3",
"title": "3. Scope of operation.",
"chapter": null,
"content": "(a) The Assam Industries (Tax Exemption) Scheme, 2009, framed pursuant to Industrial and Investment Policy of Assam, 2008 or the notifications issued by the finance (Taxation) Department granting customized tax incentives under the said Policy of 2008;and\n(b) The Assam Industries (Tax Exemption) Scheme, 2015, framed pursuant to Industrial and Investment Policy of Assam, 2014 or the notifications issued by the Finance (Taxation) Department granting customized tax incentives under the said Policy of 2014.",
"footnote": "",
"is_definition": false,
"sort_order": 2
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{
"number": "4",
"title": "4. Determination of the amount reimbursable.",
"chapter": null,
"content": "(i) For existing unit eligible under the Industrial and Investment Policy of Assam, 2008:- Where an existing eligible unit is holder or will be holder of Certificate of Entitlement in due course as per the terms of the Assam Industries (Tax Exemption) Scheme, 2009 framed pursuant to the industrial and Investment Policy of Assam, 2008 or an existing eligible mega unity to which the customized tax incentives has been granted by special notification issued by the Finances (Taxation) Department, pursuant to the Industrial and Investment Policy of Assam, 2008, shall, in respect of intra-State supplies made within the State, be entitled to reimbursement of 100% of the State tax (SGST) paid through debit in the electronic cash ledger account maintained by the unit in terms of sub-section (1) of section 49 the Assam Goods and Services Act, 2017 after utilization of the input tax credit of the State tax (SGST) ami Integrated tax (IGST) available until the amount of such tax reimbursement exceeds the un-availed quantum of monetary ceiling or till the expiry of residual period of eligibility, whichever is earlier:\n(ii) For existing unit eligible under the Industrial and investment Policy of Assam, 2014:- Where an existing eligible unit is holder or will be holder of Certificate of Entitlement in due course as per the terms of the Assam Industries (Tax Exemption) Scheme, 2015 framed pursuant to the Industrial and Investment Policy of Assam, 2014 or an existing eligible mega unit to which the customized tax incentives have been granted by special notification issued by the Finance (Taxation) Department, pursuant to the Industrial and investment Policy of Assam, 2014, shall, in respect of intra-State supplies made within the State, be entitled to reimbursement of 100% of the State tax (SGST) paid through debit in the electronic cash ledger account maintained by the unit in terms of sub-section (1) of Section 49 tire Assam Goods and Services Act, 2017 after utilization of the input tax credit of the State tax (SGST) and integrated tax (IGST) available until the amount of such tax reimbursement exceeds the un-availed quantum of monetary ceiling or till the expiry of residual period of eligibility, Whichever is earlier, irrespective condition of capacity utilization:\n(iii) For eligible new units and expansion units which commence their commercial production/operation during the period commencing from 1st July 2017 to 31st December, 2022:-\n(a) Subject to other provisions of this clause, an eligible new unit or an expansion unit, which commences its commercial production/operation during the period commencing from 1st July, 2017 to 31st December, 2022, shall, in respect of intra-State supplies made within the State, be entitled to reimbursement of 100% of the State tax (SGST) paid through debit in the electronic cash ledger account maintained by the unit in terms of sub-section 1) of section 49 the Assam Goods and Services Act, 2017 after utilization of the available amount of the input Tax credit of the State tax (SGST) and Integrated tax (IGST).\n(b) The time limit and monetary ceiling of such tax reimbursement for the eligible new unit and expansion unit shall be as per following scale:-\nCategory\nLimit of tax reimbursement\nLimit of tax reimbursement\nNew unit\nNew unit\nExpansion unit\nExpansion unit\nFor units set up in areas other than special\n\t\t\t\tparks specified in next Column\nFor units set up in Plastic Park Bamboo Park,\n\t\t\t\tFood Park, Tea Park and other Parks developed by or\n\t\t\t\tin-collaboration with State/Central Government\nFor units set up in areas other than special\n\t\t\t\tparks specified in next column\nFor units set up in Plastic Park. Bamboo Park,\n\t\t\t\tFood Park, Tea Pack and other Parks developed by or in\n\t\t\t\tcollaboration with State/Central Government\nMicro\n15 (fifteen) years subject to maximum of 200% of\n\t\t\t\tfixed capital investment.\n15 (fifteen) years subject to maximum of 250% of\n\t\t\t\tfixed capital investment.\n15 (fifteen) year's subject to maximum of 150%\n\t\t\t\tof additional fixed capital investment\n15 (fifteen) years subject to maximum of 200% of\n\t\t\t\tadditional fixed capital investment.\nSmall\n15(fifteen) years subject to maximum of 150% of\n\t\t\t\tfixed capital investment.\n15 (fifteen) years subject to maximum of 180% of\n\t\t\t\tfixed capital investment:\n15 (fifteen) years subject to maximum of 100% of\n\t\t\t\tadditional fixed capital investment.\n15 (fifteen) years subject to maximum of 120% of\n\t\t\t\tadditional fixed capital investment.\nMedium and Large\n15 (fifteen) years subject so maximum of 150% of\n\t\t\t\tfixed capital investment.\n15 (fifteen) years subject to maximum of 150% of\n\t\t\t\tfixed capital investment.\n15 (fifteen) years subject to maximum of 100% of\n\t\t\t\tadditional fixed capital investment.\n15 (fifteen) years subject to maximum or 100% of\n\t\t\t\tadditional fixed capital investment.\n(c) If an eligible new unit or a expansion unit or a Mega unit to which the customized tax incentives have been granted, is unable to utilize or avail of the full amount of monetary ceiling within the specified period of exemption, it may make an application to the Finance (Taxation) Department for extension of period of eligibility. Upon examination of such an application, if the Finance (Taxation) Department is satisfied that the unit could not or is not in a position to attain the full quantum of monetary ceiling due to some genuine reasons and in order to sustain the industrial unit, it is necessary to extend such time limit, it may, by an order, extend such time limit by a further period not exceeding five years.\n(d) In case of eligible new units or expansion units, the extent of reimbursable amount of the State tax (SGST) shall be 100% Of the amount of tax paid until the amount of such tax reimbursement exceeds the quantum of monetary ceiling or till the expiry of period of eligibility, whichever is earlier, irrespective of condition of capacity utilization.\n(e) A new eligible mega unit, Which Commences its commercial production/operation during the period commencing from 1st July, 2017 to 31st December, 2022 in terms of the eligibility criteria of Industrial and Investment Policy of Assam, 2014, to which the customized tax incentives are granted by special notification issued by the Finance (Taxation) Department, shall, in respect of in intra-State supplies made within the State, be entitled to reimbursement of 100% of the State paid (trough debit in the electronic cash ledger account maintained by the unit in terms of sub-section (1) of section 49 the Assam Goods and Services Act, 2017 after utilization of the available amount of the input tax credit of the State tax (SGST) and Integrated tax (IGST), subject to the quantum of monetary ceiling and the time limit for tax reimbursement, as laid down in the special notification:\n(f) If an existing unit makes an additional investment of not less than ten crore rupees for generation of power through green technology i.e. renewable sources of energy like solar plant Which results in substantial reduction of use of fossil fuels and such renewable source of energy results in replacement of conventional source of energy by at least 40% of regular consumption, such unit may make an application in the Finance (Taxation) Department for consideration of she investment for tax reimbursement. The Finance (Taxation) Department, after such examination and enquiry as may be deemed necessary, if it is satisfied that such investment qualifies for tax incentives, it may, by an order, declare the unit eligible for tax reimbursement, subject to the condition that the quantum of monetary ceiling and time limit of tax reimbursement shall not exceed those available for a medium and large scale unit.\n(g) Micro, Small, Medium and Large units means investment in plant and machinery upto Rs.25 lakhs, Rs.5 crore, Rs.10 crore and above Rs.10 crore respectively or as prescribed or modified by the Government of India from time to time and applicable at the relevant time in individual cases.\n(h) Fixed capital investment means and includes investment in plant and machinery and land and building connected directly with manufacturing process and in case of hotels/resorts above 2 Star category and river cruise, it shall mean and include investment in plant and machinery, land and building directly connected with hotel premises or investment made in river cruise of capital nature.",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Limitation and conditions of earlier schemes and policies to apply.",
"chapter": null,
"content": "(i) All goods falling under Chapter 24 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) which pertains to tobacco and manufactured tobacco substitutes.\n(ii) Pan Masala as covered under Chapter 21 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986),\n(iii) Plastic carry bags of less than 20 microns as specified by Ministry of Environment and Forests Notification No. S.O. 705(E) dated 02.9.1999 and SO 698(E) dated 17.06.2003,\n(iv) Goods failing under Chapter 27 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) produced by petroleum or gas refineries,\n(v) In order to ensure genuine industrial activities, benefits under this scheme will not be admissible to goods in respect of which only peripheral activities like preservation for storage, cleaning operation, packing, re-packing, labelling or relabelling, sorting, alteration of retail sale price etc. takes place.\n(vi) Coke,\n(vii) Saw mill,\n(viii) Tea industry,\n(ix) Galvanization, corrugation of sheet or both,\n(x) Marble and decorative stone cutting from slabs/sheets and polishing unit,\n(xi) Paper cutting from roll paper,\n(xii) Coal to washed coal, sized coal,\n(xiii) Conversion of plain rod to tor rod,\n(xiv) Refining and packaging mustard oil\n(xv) Refining of engine oil,\n(xvi) Purification and/or packaging of drinking water.\n(xvii) Production of cooked food, sweet meats and namkins, if the investment in plant and machinery in a unit is less than rupees five crores, and\n(xviii) Conversion of coal to coke:",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6",
"title": "6. Separate GST registration for a vailing reimbursement.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "7",
"title": "7. Particulars of Certificate of Entitlement on the invoice and addition of suffix 'EX' invoice number.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Blocked input tax credit on inter-state supplies.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Eligible unit furnishing of one time information.",
"chapter": null,
"content": "(a) the copy of Eligibility Certificate issued by the Department of industries;\n(b) the copy of Certificate of Entitlement issued by the Tax Department;\n(c) An affidavit-cum- indemnity bond, in the format annexed at Annexure 2",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Eligible new unit or expansion unit procedure for grant of Eligibility Certificate and Certificate of Entitlement.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "11",
"title": "11. Application for tax reimbursement.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "12",
"title": "12. Manner of reimbursement.",
"chapter": null,
"content": "(a) total quantum of monetary ceiling granted to the unit,\n(b) cumulative tax incentive already availed (during VAT period)\n(c) cumulative tax reimbursement (during GST regime) already availed upto the end of the previous month before filing the claim for reimbursement under consideration,\n(d) Balance amount for which reimbursement is available against the claim for reimbursement under consideration [(d) (a) - (b) (c)]\n(e) The amount of reimbursement claimed by the unit Which is under consideration,\n(f) Balance amount available against future reimbursement [(f) = (d) -(e)], and\n(g) Full period of eligibility : .................... years (from ..................... to .............................).\n(b) Where the amount of tax to be reimbursed to an eligible unit exceeds fifty lakh rupees for the month, all such tax reimbursement proposals received from the Zonal Deputy Commissioner of State tax by the Office of the Commissioner of State tax during a period shall be placed before a State Level Tax Reimbursement Committee consisting of the Additional Chief Secretary/Principal Secretary, Finance (Chairperson), Commissioner of State tax, Additional/Joint Commissioner of State tax (Member Secretary), Additional/joint Commissioner of State tax and a representative of the Commissioner of industries, Assam, Which shall be notified by the Finance (Taxation) Department.",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "13",
"title": "13. Audit assessment and special audit.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "14",
"title": "14. Budgetary provision and placing adequate fund at the disposal of Commissioner of State tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "15",
"title": "15. Repayment by claimant/recovery and dispute resolution.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "16",
"title": "16. Procedure for recovery.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "17",
"title": "17. Termination of Eligibility Certificate as well as the Certificate of Entitlement for violation of or noncompliance with any of the conditions laid down in the Scheme.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "18",
"title": "18. Saving clause.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "19",
"title": "19. Power to remove difficulties.",
"chapter": null,
"content": "Schedule\n[list of plant and machinery for hotels/resorts above 2 Star category and river cruise]\n[list of plant and machinery for hotels/resorts above 2 Star category and river cruise]\n[Para 4]",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "1",
"title": "1. Air conditioning plant and air conditioning unit.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "2",
"title": "2. Hot water plant",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "3",
"title": "3. Water treatment plant",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "4",
"title": "4. Generator set",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "5",
"title": "5. Lift/Elevator/Escalator",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "6",
"title": "6. Laundry Equipment (other than Household Type)",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "7",
"title": "7. Dish washing plant",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "8",
"title": "8. Glass washing plant",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "9",
"title": "9. Kitchen equipments excluding crockery, cutlery and utensils",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "10",
"title": "10. Exhaust system",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "11",
"title": "11. Water purification plant",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "12",
"title": "12. Sewage treatment plant",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "13",
"title": "13. Fire Fighting Equipment",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "14",
"title": "14. Electric pump and motors",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "15",
"title": "15. EPABX system",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "16",
"title": "16. House keeping Equipment",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 34
},
{
"number": "17",
"title": "17. Insect and Pest Killing Equipment/Machine",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 35
},
{
"number": "18",
"title": "18. Health Club/Beauty Parlour/Barber Shop Equipment",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 36
},
{
"number": "19",
"title": "19. Explosive Detection Machine",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 37
},
{
"number": "20",
"title": "20. Security Alarm System",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 38
},
{
"number": "21",
"title": "21. C.C.T.V./Cable T.V. System with Accessories",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 39
},
{
"number": "22",
"title": "22. Plant and Equipment for Water Sewage and Garbage Management",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "23",
"title": "23. Any other plant and machinery that is critical and directly connected to hotel Industry.",
"chapter": null,
"content": "Annexure-1\nAnnexure-1\nInformation/ Particulars to he furnished for the first time [Existing Unit]\nInformation/ Particulars to he furnished for the first time [Existing Unit]\n[Para 9]\n1\nName of the existing eligible unit\n:\n2\nOffice address with telephone no. (if any)\n:\n3\nFactory address with telephone no. (if any)\n:\n4\nConstitution of the unit\n:\n(please specify whether\n\t\t\t\tProprietorial/Partnership/Private Limited/ Limited\n\t\t\t\tCompany/Co-operative Society)\n:\n5\nName (s) of the\n\t\t\t\tProprietor/Partners/directors/Authorized signatory\n:\n6\nDetails of Registration of the Unit\n:\n(a) SSI Registrations)\n:\nI. Provisional Registration No.\n:\nII. Permanent Registration No.\n:\n(b) Large and Medium\n:\n7\nRegistration No. under the Assam GST Act, 2017\n:\n8\nRegistration No, under die Assam VAT Act, 2003\n\t\t\t\twith details of jurisdictional unit office\n:\n9\nDate of commencement of commercial\n\t\t\t\tproduction/operation\n:\n10\nName(s) of raw materials\n:\n11\nName(s) of finished product (s)\n:\n12\nName of industrial Policy under which the unit\n\t\t\t\tis eligible\n:\n13\nEligibility Certificate No(s). and date\n:\n14\nCertificate of Entitlement No. and date\n:\n15\nTotal amount of exemption available as per EC\n:\n16\nAmount of exemption already a vailed upto\n\t\t\t\t30/06/2017\n:\n17\nBalance amount for which reimbursement is\n\t\t\t\tavailable from 01/07/2017, subject to time limit, whichever is\n\t\t\t\tearlier\n:\n18\nPeriod during which exemption is available as\n\t\t\t\tper EC\n:\n19\nPeriod during which exemption has already been\n\t\t\t\tavailed\n:\n20\nBalance period for which reimbursement is\n\t\t\t\tavailable subject to monetary ceiling, whichever is earlier\n:\nPeriods of exemption\nPeriods of exemption\nAmount of exemption\nAmount of exemption\nAmount availed year-wise\nAmount availed year-wise\nBalance amount\nBalance amount\nBalance period\nBalance period\nFrom\nFrom\nTo\nTo\nFinancial year\nFinancial year\nAmount\nAmount\n% of remission\n% of remission\nFrom\nFrom\nTo\nTo\nNote. - Fill up the details given in the table. If the unit is eligible to avail two incentives under two different certificates of entitlement, separate table shall be furnished.\nNote.\n21\nBank details (as furnished to the GST portal)\nBank Account No.\n:\nName of the Bank\n:\nName of the Account holder\n:\nAddress of the bank branch\n:\nIFSC Code\n:\nMICR\n:\nDeclaration\nDeclaration\nDate:\n\t\t\t\t..................................\nSignatures of the proprietor/partner/director/authorised signatory\nPlace:\n\t\t\t\t..................................\nName ................................. Status .........................\nAnnexure-2\nAnnexure-2\nAffidavit-Cum-Indemnify Bund\nAffidavit-Cum-Indemnify Bund\n[Para 9]\nDate: Place\nName: Signature: Designation Address:\nNote. - 1. This indemnity bond should be submitted on Rs.150 Stamp Paper.\nNote.",
"footnote": "",
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"sort_order": 41
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{
"number": "2",
"title": "2. The bond is required to notarised.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 42
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{
"number": "3",
"title": "3. Proprietors/Partners/Directors/Authorised Signatory has to sign the bond along with their name and residential address. In case the bond is signed by authorized signatory, copy of power of attorney in favour of authorized signatory needs to be enclosed.",
"chapter": null,
"content": "Annexure 3\nAnnexure 3\nApplication form for Grant of Eligibility Certificate\nApplication form for Grant of Eligibility Certificate\n[New Unit]\n[New Unit]\n[Para 10]\n(b) Office address with telephone No. (if any)\n(c) Factory address with telephone No. (if any)\n(d) GSTIN\n(b) Name(s), permanent address(es) and present address(es) of the proprietor/partners/directors of the Board of Directors/Secretary and President of the Co-operative Society/Trustee with the mention of their permanent Account Number (PAN), if any, given by the income tax authority.\n(c) Date of Registration under the Companies Act/or the concerned Act (The Act should be clearly stated)\n(d) Address of Registered Office of the company.\n(a) Micro/SSI Registration\nI. Provisional Registration No.\nII. Permanent Registration No,\n(b) Large and Medium Number and date of Industrial Licence/Letter of Intent/Industrial Entrepreneurs Memorandum.\n(a) Name of the Consultant.\n(b) Amount paid as Consultancy fees.\nA. Details of land,\nI. Please specify, whether the land is own/leased hold/allotted by the Government Agencies.\nII. If own land:\n(a) Specify the mode of owning such as by way of inheritance, gift or purchase, etc.\n(b) Total area\n(c) Location.\n(d) Dag Number and Patta Number, Revenue Village and Mauza:\n(e) Date of purchase of the land with value and the date of taking possession of the land.\nIII. If held under lease :\n(a) Name and address of the owner of the land.\n(b) Total area of the land.\n(c) Dag Number and Patta Number, Revenue Village and Mauza.\n(d) Date of agreement of lease.\n(e) Date of registration of the lease and amount paid for the lease agreement.\n(f) Lease Deed of the agreement period as per the registered deed of the agreement.\nIV. If the land allotted by the Government/Government agencies:\n(a) Name of the agency.\n(b) Date of agreement.\n(c) Annual rent/premium payable.\n(d) Total area allotted and its location.\nB. Details of building :\nI. Whether the factory building has been constructed, if so:\n(a) Date of starting and completion of the civil works.\n(b) Total area under construction.\nII. If factory shed has been allotted by the Government agencies:\n(a) Name of the agency.\n(b) Total covered area and open area allotted.\n(c) Animal rent fixed for the premises including the shed and the open space.\n(d) Date of agreement.\n(e) Total floor area.\nIII. If the premises have been rented from private parties:\n(a) Name and address of the owner of the premises,\n(b) Total floor area with the location of the premises.\n(c) Date of the agreement in respect of rent.\n(d) Annual rent for the premises.\n(a) Land\n(b) Site development\n(c) Building:\n(i) Office building\n(ii) Factory's building\n(d) Plant and Machinery\n(e) Accessories\n(f) Installation and electrification\n(g) Other fixed assets\n(h) Preliminary and preoperative expenses Total\n(a) Equity Capital:\n(b) Margin Money:\n(c) Share Capital from the Government:\n(d) Any other sources :\n(e) Borrowing:\nTotal:\n(a) Name(s) of the financial institutions(s):\n(b) Amount Sanctioned :\nI. Term Loan\n(i) Date of Sanction :\n(ii) Amount Sanctioned :\n(iii) Amount disbursed till date :\n(iv) Name of the Institution(s):\nII. Working capital\n(i) Date of sanction :\n(ii) Amount sanctioned :\n(iii) Amount disbursed till date :\n(iv) Name of the Institution(s):\n(a) Actual Power requirement:\n(d) Date of sanction of power and quantum :\n(c) Date of approval of Test report:\n(d) Connected load and Date of connection :\n(e) Meter allotted and its number :\n(f) First bill and money receipt No. and date :\n(g) Average power requirement (in Kwh):\nSI. No.\nSI. No.\nName(s) of the product(s)\nName(s) of the product(s)\nAnnual Installed capacity\nAnnual Installed capacity\nActual Production during the last year or from\n\t\t\t\tthe date of going into commercial production to the date of\n\t\t\t\tsubmission of the application\nActual Production during the last year or from\n\t\t\t\tthe date of going into commercial production to the date of\n\t\t\t\tsubmission of the application\nRemarks\nRemarks\nQuantity\nQuantity\nValue in rupees\nValue in rupees\nQuantity\nQuantity\nValue in rupees\nValue in rupees\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\n7\n7\n1\n2\n3\n(a) Details of Raw materials utilized by the unit:\nSI. No.\nSI. No.\nName(s) of the raw materials\nName(s) of the raw materials\nAnnual requirement\nAnnual requirement\nUtilisation during the last year or from the\n\t\t\t\tdate of going into commercial production to the date of\n\t\t\t\tsubmission of the application\nUtilisation during the last year or from the\n\t\t\t\tdate of going into commercial production to the date of\n\t\t\t\tsubmission of the application\nRemarks\nRemarks\nQuantity\nQuantity\nValue in rupees\nValue in rupees\nQuantity\nQuantity\nValue in rupees\nValue in rupees\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\n7\n7\n1\n2\n3\n(b) Source(s) of Raw materials utilised by the unit:\nSI. No.\nSI. No.\nName of the raw material(s)\nName of the raw material(s)\nWhether the source of supply is within\n\t\t\t\tAssam/outside Assam\nWhether the source of supply is within\n\t\t\t\tAssam/outside Assam\nName and address of the supplier of raw\n\t\t\t\tmaterials, private! Government organization/Public Sector\n\t\t\t\tUndertakings\nName and address of the supplier of raw\n\t\t\t\tmaterials, private! Government organization/Public Sector\n\t\t\t\tUndertakings\n1\n1\n2\n2\n3\n3\n4\n4\nSI. No.\nSI. No.\nName(s) of the product(s)\nName(s) of the product(s)\nProduct(s) supplied during the last year or\n\t\t\t\tfrom the date of going into commercial production to the date of\n\t\t\t\tsubmission of the application\nProduct(s) supplied during the last year or\n\t\t\t\tfrom the date of going into commercial production to the date of\n\t\t\t\tsubmission of the application\nRemarks\nRemarks\nWithin the State of Assam\nWithin the State of Assam\nQuantity\nQuantity\nValue in rupees\nValue in rupees\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n1\n2\n3\nSI. No.\nSI. No.\nCategory\nCategory\nNo, of employees, who are\nNo, of employees, who are\nTotal\nTotal\nRemarks\nRemarks\nPeople of Assam\nPeople of Assam\nPeople not belonging to Assam\nPeople not belonging to Assam\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\n1\nManagerial\n2\nSupervisory\n3\nSkilled\n4\nSemi-skilled\n5\nOthers\nTotal:\nSI. No.\nSI. No.\nName of the tax incentives/ reimbursement\n\t\t\t\tapplied for\nName of the tax incentives/ reimbursement\n\t\t\t\tapplied for\nPeriod of applicability\nPeriod of applicability\n1\n1\n2\n2\n3\n3\n1\n2\n3\nSignature of the applicant(s) Status in relation to the unit Seal\nCertified/attested photocopies of the documents to be submitted along with the Application for Eligibility Certificate\nCertified/attested photocopies of the documents to be submitted along with the Application for Eligibility Certificate\n(a) In case of partnership unit, registered deed of partnership with general power of attorney.\n(b) In case of private limited/public limited company :\n(i) Registration certificate under the Companies Act:\n(ii) Memorandum and articles of associations :\n(iii) List of Board of directors :\n(c) In case of co-operative society.\n(i) Resolution of the General Body for registration of the unit under SSI, if any :\n(ii) Registration certificate:\n(iii) Memorandum of articles of association :\n(a) In case of Government laud allotted by Government : Allotment letter, Trace map and receipt of the premium paid to the Government for the allotment.\n(b) In case of lease hold land from a private owner : Lease Deed Agreement along with the general power of attorney and trace map.\n(c) In case of own land :\n(i) Purchase deed :\n(ii) Upto-date non-incumbency certificate :\n(iii) Jamabandi copy and trace map :\n(d) In case of Government land allotted by any Government agency :\n(i) Allotment letter and trace map :\n(ii) Deed of agreement:\n(e) In case of industrial shed allotment by any Government agency :\n(i) Allotment letter :\n(ii) Deed of agreement:\n(i) Power sanction letter.\n(ii) Estimate of cost prepared by the ASEB.\n(iii) Test report.\n(iv) First bill of ASEB.\n(v) NOC for installation of generating set from the concerned authority.\n(ii) Employment certificate from the District Employment Officer.\n(ii) Money receipt from the consultant for preparation of the project report.\nCertificate from the Registered Chartered Accountant\nCertificate from the Registered Chartered Accountant\nSI. No.\nSI. No.\nItem of fixed assets\nItem of fixed assets\nValue in rupees\nValue in rupees\n1\nCost of land including stamp and registration\n\t\t\t\tfees, etc.\n2\nCost of development of land including boundary\n\t\t\t\twall, approach road, if any (please specify).\n3\n(a) Cost of the building.\n(b) Office building.\n(c) Architect's fees.\n4\nCost on plant and machinery.\n5\nAccessories.\n6\nElectrical installation.\n7\nLoading, unloading, transportation, duties,\n\t\t\t\terection expenses, etc.\n8\nPre-operative and preliminary expenses to be\n\t\t\t\tcapitalized.\n9\nMiscellaneous fixed assets.\nDate: Place\nSignature of the Chartered Accountant Registration No.\nAnnexure 4\nAnnexure 4\nApplication form for Grant of Eligibility Certificate\nApplication form for Grant of Eligibility Certificate\n[Expansion Unit]\n[Expansion Unit]\n[Para 10]\n(b) Office address with telephone No. (if any)\n(c) Factory address with telephone No. (if any)\n(d) GSTIN\n(b) Name(s), permanent address(es) and present address(es) of the Proprietor/partners/directors of the Board of directors/Secretary and President of the Co-operative Society/Trustee with the mention of their Permanent Account Number (PAN), if any, given by the income-tax authority.\n(c) Date of Registration under the Companies Act/or the concerned Act (the Act should he clearly stated)\n(d) Address of Registered Office of the company,\n(a) Micro/SSI Registration\n(a) Provisional Registration No.\n(b) Permanent Registration No.\n(b) Large and Medium Number and date of Industrial Licence/Letter of Intent/Industrial Entrepreneurs Memorandum.\n(a) If yes, the date of approval.\n(b) Name of the consultant who had prepared the project report.\n(a) Name of the Consultant.\n(b) Amount paid as Consultancy fees.\nA. Details of land,\nI. Please specify, whether the land is owned/leased hold/allotted by the Government agencies,\nII. If own land:\n(a) Specify the mode of owning such as by way of inheritance, gift or purchase, etc.\n(b) Total area.\n(c) Location.\n(d) Dag No. and Patta Nov Revenue Village and Mauza.\n(e) Date of purchase of the land with value and the date of taking possession of the land.\nIII. If held under lease :\n(i) Name and address of the owner of the land.\n(ii) Total area of the land.\n(iii) Dag No. and Patta No., Revenue Village and Mauza.\n(iv) Date of agreement of lease.\n(v) Date of registration of the lease and amount paid for the lease agreement.\n(vi) Lease Deed of the agreement period as per the registered\ndeed of the agreement.\nIV. If the land allotted by the Government/Government Agencies :\n(a) Name of the agency.\n(b) Deed of agreement.\n(c) Annual rent/premium payable.\n(d) Total area allotted and its location.\nI. Whether the factory building has been constructed, If so:\nDate of starting and completion of the civil works.\n(a) Total area under construction.\nII. If factory shed has been allotted by the Government agencies:\n(a) Name of the agency.\n(b) Total covered area and open area allotted.\n(c) Annual rent fixed for the premises including the shed and open space.\n(d) Date of agreement.\n(e) Total floor area.\nIII. If the premises have been rented from private parties -\n(a) Name and address of the owner of the premises.\n(b) Total floor area with the location of the premises.\n(c) Date of the agreement in respect of the rent.\n(d) Annual rent for the premises.\n(a) Prior to completion of substantial expansion.\n(b) After completion of substantial expansion.\nSI. No.\nSI. No.\nItems(s)\nItems(s)\nPrior to completion of substantial expansion\n\t\t\t\t(gross value)\nPrior to completion of substantial expansion\n\t\t\t\t(gross value)\nAdditional investment made\nAdditional investment made\nTotal investment after substantial expansion\nTotal investment after substantial expansion\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n(a) Land\n(b) Site development\n(c) Building\n(i) Office Building\n(ii) Factory Building\n(d) Plant and machinery\n(e) Accessories\n(f) Installation and electrification\n(g) Other fixed assets\nTotal:\n(a) Promoter's contribution:\n(b) Other sources:\n(c) Financial assistance from the Financial Institutions/Banks:\nTotal:\nSI. No.\nSI. No.\nName of the Financial Institution/ Bank/\n\t\t\t\tGovernment Organization\nName of the Financial Institution/ Bank/\n\t\t\t\tGovernment Organization\nNature of assistance like Term Loan/CC\n\t\t\t\tLimit/Margin Money/Equity\nNature of assistance like Term Loan/CC\n\t\t\t\tLimit/Margin Money/Equity\nPrior to substantial expansion\nPrior to substantial expansion\nAfter substantial expansion\nAfter substantial expansion\nRemarks\nRemarks\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\nSI. No.\nSI. No.\nltem(s)\nltem(s)\nPrior to substantial expansion (kwh)\nPrior to substantial expansion (kwh)\nAdditional (kwh)\nAdditional (kwh)\nTotal after substantial expansion (kwh) |\nTotal after substantial expansion (kwh) |\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n1\n2\n3\n4\n5\nSanction of power\nDate of sanction with\n\t\t\t\tletter\nNo.\nDate of connection of\n\t\t\t\tpower\nConnected load\n(a) Prior to substantial expansion :\n(b) After substantial expansion :\n(i) Prior to substantial expansion :\nSI. No.\nSI. No.\nName(s) of the product(s)\nName(s) of the product(s)\nAnnual installed capacity\nAnnual installed capacity\nActual production during the year before\n\t\t\t\tundergoing substantial expansion\nActual production during the year before\n\t\t\t\tundergoing substantial expansion\nPercentage of utilisation of installed\n\t\t\t\tcapacity\nPercentage of utilisation of installed\n\t\t\t\tcapacity\nQuantity\nQuantity\nQuantity\nQuantity\nValue in rupees\nValue in rupees\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\n1\n2\n3\n4\n(ii) After substantial expansion :\nSI. No.\nSI. No.\nName(s) of the product(s)\nName(s) of the product(s)\nAnnual installed capacity\nAnnual installed capacity\nActual production during the last ordinal year of\n\t\t\t\t commencement of production or from the date of going Into commercial\n\t\t\t\t production after substantial expansion to the date of submission of\n\t\t\t\t the application\nActual production during the last ordinal year of\n\t\t\t\t commencement of production or from the date of going Into commercial\n\t\t\t\t production after substantial expansion to the date of submission of\n\t\t\t\t the application\nPercentage of utilisation of installed\n\t\t\t\tcapacity\nPercentage of utilisation of installed\n\t\t\t\tcapacity\nQuantity\nQuantity\nQuantity\nQuantity\nValue in rupees\nValue in rupees\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\n1\n2\n(b) Total increase in production expressed in percentage, viz., total of (ii) minus yearly average total of (i) divided by latter and multiplied by 100.\n(a) Details of raw materials utilized by the unit:\n(i) Prior to substantial expansion:\n(Please furnish information for last 3 ordinal years of commencement of production)\nSI. No.\nSI. No.\nName(s) of the raw materials\nName(s) of the raw materials\nActual annual requirement\nActual annual requirement\nUtilisation during the year\nUtilisation during the year\nRemarks\nRemarks\nQuantity\nQuantity\nValue in rupees\nValue in rupees\nQuantity\nQuantity\nValue in rupees\nValue in rupees\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\n7\n7\n1\n1\n2\n2\n3\n3\n(ii) After substantial expansion :\nSI. No.\nSI. No.\nName(s) of the raw materials\nName(s) of the raw materials\nActual annual requirement\nActual annual requirement\nUtilisation during the last ordinal year of\n\t\t\t\tcommencement of production or from the date of going into\n\t\t\t\tcommercial production after substantial expansion to the date of\n\t\t\t\tsubmission of the application\nUtilisation during the last ordinal year of\n\t\t\t\tcommencement of production or from the date of going into\n\t\t\t\tcommercial production after substantial expansion to the date of\n\t\t\t\tsubmission of the application\nRemarks\nRemarks\nQuantity\nQuantity\nValue in rupees\nValue in rupees\nQuantity\nQuantity\nValue in rupees\nValue in rupees\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\n7\n7\nI\nII\nIII\n(b) Source(s) of raw materials utilised by the unit:\nSI. No.\nSI. No.\nName(s) of the raw material(s)\nName(s) of the raw material(s)\nWhether the source of supply is within\n\t\t\t\tAssam/outside Assam\nWhether the source of supply is within\n\t\t\t\tAssam/outside Assam\nNames and addresses of the suppliers of raw\n\t\t\t\tmaterials, private!Government organization! public sector\n\t\t\t\tundertaking\nNames and addresses of the suppliers of raw\n\t\t\t\tmaterials, private!Government organization! public sector\n\t\t\t\tundertaking\n1\n1\n2\n2\n3\n3\n4\n4\n1\n2\n3\n(a) Prior to substantial expansion (Please furnish information for last 3 ordinal years of commencement of production)\nSI. No.\nSI. No.\nName(s) of the product(s)\nName(s) of the product(s)\nProduct(s) sold during the last ordinal year\nProduct(s) sold during the last ordinal year\nRemarks\nRemarks\nWithin the State of Assam\nWithin the State of Assam\nOutside the State of Assam\nOutside the State of Assam\nQuantity\nQuantity\nValue in rupees\nValue in rupees\nQuantity\nQuantity\nValue in rupees\nValue in rupees\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\n7\n7\n1\n1\n2\n2\n3\n3\n(b) After substantial expansion.\nSI. No.\nSI. No.\nName(s) of the product(s)\nName(s) of the product(s)\nProduces) sold during the last ordinal year of\n\t\t\t\t commencement of production or from the date of going into commercial\n\t\t\t\t production to the date of submission of the application\nProduces) sold during the last ordinal year of\n\t\t\t\t commencement of production or from the date of going into commercial\n\t\t\t\t production to the date of submission of the application\nRemarks\nRemarks\nWithin the State of Assam\nWithin the State of Assam\nOutside the State of Assam\nOutside the State of Assam\nQuantity\nQuantity\nValue in rupees\nValue in rupees\nQuantity\nQuantity\nValue in rupees\nValue in rupees\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\n7\n7\n1\n1\n2\n2\n3\n3\nSI. No.\nSI. No.\nCategory\nCategory\nPrior to substantial expansion No. of\n\t\t\t\temployees who are\nPrior to substantial expansion No. of\n\t\t\t\temployees who are\nAfter substantial expansion No. of employees\n\t\t\t\twho are\nAfter substantial expansion No. of employees\n\t\t\t\twho are\nTotal\nTotal\nPeople of Assam\nPeople of Assam\nPeople not belonging to Assam\nPeople not belonging to Assam\nPeople of Assam\nPeople of Assam\nPeople not belonging to Assam\nPeople not belonging to Assam\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\n7\n7",
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{
"number": "1",
"title": "1. Managerial",
"chapter": null,
"content": "2 . Supervisory",
"footnote": "",
"is_definition": false,
"sort_order": 44
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{
"number": "3",
"title": "3. Skilled",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 45
},
{
"number": "4",
"title": "4. Semi-skilled",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 46
},
{
"number": "5",
"title": "5. Others",
"chapter": null,
"content": "Total:\nSI. No.\nSI. No.\nName of the incentive(s) applied for\nName of the incentive(s) applied for\nPeriod of applicability\nPeriod of applicability\n1\n1\n2\n2\n3\n3\n1\n2\n3\nPlace:\nDate:\nSignature of the applicants\nSeal:\nStatus in relation to the unit\nCertified/attested photocopies of the documents to be submitted along with the Application for Eligibility Certificate\nCertified/attested photocopies of the documents to be submitted along with the Application for Eligibility Certificate\n(a) In case of partnership unit, registered deed of partnership with general power of attorney,\n(b) In case of private limited/public limited company :\n(i) Registration certificate under the Companies Act:\n(ii) Memorandum and articles of associations :\n(iii) List of Board of directors :\n(c) In case of co-operative society.\n(i) Resolution of the General Body for registration of the unit, if any:\n(ii) Registration certificate:\n(iii) Memorandum of articles of association :\n(a) In case of Government land allotted by Government : Allotment Letter, Trace map and receipt of the premium paid to the Government for the allotment.\n(b) In case of lease hold land from a private owner : Lease Deed Agreement along with the general power of attorney and trace map.\n(c) In case of own land :\n(i) Purchase deed :\n(ii) Upto-date non-incumbency certificate :\n(iii) Jamabandi copy and trace map :\n(d) In case of Government land allotted by any Government agency :\n(i) Allotment letter and trace map :\n(ii) Deed of agreement:\n(e) In case of industrial shed allotment by any Government agency :\n(i) Allotment letter:\n(ii) Deed of agreement:\n(i) Power sanction letter,\n(ii) Estimate of cost prepared by the ASEB.\n(iii) Test report,\n(iv) First bill of ASEB.\n(v) NOC for installation of generating set from the concerned authority.\n(ii) Employment certificate from the District Employment Officer.\n(ii) Money receipt from the consultant for preparation of the project report.\nCertificate from the Registered Chartered Accountant\nCertificate from the Registered Chartered Accountant\nSI. No.\nItem of additional fixed assets\nInvestment made prior to substantial expansion\n\t\t\t\t(Value in rupees)\nAdditional investment made for substantial\n\t\t\t\texpansion (Value in rupees)\nTotal fixed capital investment after substantial\n\t\t\t\texpansion (Value in rupees)\n(a) Factory building.\n(b) Office building.\n(c) Architect's fees.\nDate: Place:\nSignature of the Chartered Accountant\nAnnexure 5\nAnnexure 5\nEligibility Certificate\nEligibility Certificate\n(New Unit]\n(New Unit]\n[Para 10]\nNo.\nDate:\n(b) Office address with telephone No.\n(c) Factory address with telephone No.\n(d) GSTIN,\n(b) Name and address of the proprietor/partners/Board of Directors/ Secretary and President of the Co-operative Society/Trustee.\n(c) Permanent Account No. (PAN) issued if any by the Income-tax Authority in respect of the Unit.\n(a) Land.\n(b) Building.\n(c) Plant and machinery.\nTotal:\nItem(s)\nItem(s)\nAnnual installed capacity\nAnnual installed capacity\n(i)\n(ii)",
"footnote": "",
"is_definition": false,
"sort_order": 47
},
{
"number": "6",
"title": "6. Name of the raw materials",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 48
},
{
"number": "6",
"title": "6. Name of the raw materials",
"chapter": null,
"content": "Annual installed capacity\nAnnual installed capacity\n(i)\n(ii)\n(b) Percentage of people of Assam.",
"footnote": "",
"is_definition": false,
"sort_order": 49
},
{
"number": "9",
"title": "9. Eligibility Certificate issued for tax reimbursement",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 50
},
{
"number": "9",
"title": "9. Eligibility Certificate issued for tax reimbursement",
"chapter": null,
"content": "Period of validity\nPeriod of validity\n(i)\n(ii)\nOffice seal\nSignature of competent authority\nDate: Place\nManaging Director, Assam Industrial Development\n\t\t\t\t Corporation Ltd./ Director of Industries, Government of Assam/ General Manager, District Industries Centre, Government of Assam.\nAnnexure 6\nAnnexure 6\nEligibility Certificate\nEligibility Certificate\n[Expansion Unit]\n[Expansion Unit]\n[Para 10]\nNo.\nDate:\n(b) Office address with telephone No.\n(c) Factory address with telephone No.\n(d) GSTIN.\n(b) Name and address of the proprietor/partners/Board of Directors/ Secretary and President of the Co-operative Society/Trustee.\n(c) Permanent Account No. (PAN) issued if any by the Income-tax Authority in respect of the Unit.\n(b) Date of commercial production after substantial expansion.\nPrior to substantial expansion\nPrior to substantial expansion\nAdditional investment made\nAdditional investment made\nTotal investment after substantial expansion\nTotal investment after substantial expansion\n1\nLand (used for factory building)\n2\nBuilding connected directly with manufacturing\n\t\t\t\tprocess.\n3\nPlant and machinery.\nTotal\nItem(s)\nItem(s)\nAnimal totalled capacity prior to substantial\n\t\t\t\texpansion\nAnimal totalled capacity prior to substantial\n\t\t\t\texpansion\nAnnual installed capacity after substantial\n\t\t\t\texpansion\nAnnual installed capacity after substantial\n\t\t\t\texpansion\n1\n2\nB. Name and quantity of finished products before and after expansion.\nItem(s)\nItem(s)\nProduction prior to substantial expansion\n\t\t\t\t(Quantity)\nProduction prior to substantial expansion\n\t\t\t\t(Quantity)\nProduction after substantial expansion (Quantity)\nProduction after substantial expansion (Quantity)\n1\n2\nItem(s)\nItem(s)\nAnnual requirement prior to substantial \n\t\t\t\texpansion\nAnnual requirement prior to substantial \n\t\t\t\texpansion\nAnnual requirement after substantial expansion\n\t\t\t\t(Quantity)\nAnnual requirement after substantial expansion\n\t\t\t\t(Quantity)\n1\n2\nB. Actual requirement of raw materials.\nItem(s)\nItem(s)\nActual annual requirement prior to substantial \n\t\t\t\texpansion (Quantity)\nActual annual requirement prior to substantial \n\t\t\t\texpansion (Quantity)\nActual annual requirement after substantial\n\t\t\t\texpansion (Quantity)\nActual annual requirement after substantial\n\t\t\t\texpansion (Quantity)\n1\n2\n(b) No. of employees after expansion.\n(c) Percentage of people of Assam.\nIncentive\nIncentive\nPeriod of validity\nPeriod of validity\n1\n2\nOffice Seal: Date:\nSignatures of the Competent authority.\nPlace:\nManaging Director, Assam Industrial Development\n\t\t\t\t Corporation Ltd./ Director of Industries, Government of Assam? General Manager, District Industries Centre, Government of Assam.\nAnnexure 7\nAnnexure 7\nApplication Form For Grant Of Certificate Of Entitlement\nApplication Form For Grant Of Certificate Of Entitlement\n[New Unit/Expansion Unit]\n[New Unit/Expansion Unit]\n[Para 10]\n(a) Name, location, branch(es):\n(b) Description of the finished products, (in case of manufacturing Unit):\n(c) Description of goods required for use as raw materials in the manufacture of the finished products mentioned above\n(d) The Unit is in Micro/SSI/Medium/Large Sector (mention the one applicable):\n(e) Date of commencement of production of the Unit:\n(f) Date of commencement of production after the completion of the substantial expansion in case of a unit undergoing substantial expansion:\n(g) Eligibility Certificate No. and date :\nSI. No.\nSI. No.\nName\nName\nPermanent address\nPermanent address\nPresent address\nPresent address\nAge\nAge\nFather's name\nFather's name\nPAN\nPAN\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n6\n6\n7\n7\nSeal: Date:\nSignatures of the applicant ..................... Name of the applicant in full ................ (In Block letters) .................... His/Her status in relation\n\t\t\t\tthe Unit mentioned above .................\nAcknowledgement\nAcknowledgement\nSeal: Date: Place:\nSignatures of the receipt clerk of the Office of the Commissioner of State tax, Assam/ Assistant Commissioner of State\n\t\t\t\t tax/Superintendent of State tax\nAnnexure 8\nAnnexure 8\nCertificate of Entitlement\nCertificate of Entitlement\n[New unit/Expansion unit]\n[New unit/Expansion unit]\n[Para 10]\nDate of Issue:\n\t\t\t\t..................................\nSignatures of the Commissioner of State tax, Assam; \n\t\t\t\tAssistant Commissioner of State tax/ Superintendent\n\t\t\t\tof State tax\nPlace:\n\t\t\t\t..................................\n(*Strike out whichever is not applicable)\nThe certificate is renewed and the period of\n\t\t\t\tvalidity is extended as specified in columns (2) and (3) below:\n\t\t\t\tSerial No. of renewal\nThe certificate is renewed and the period of\n\t\t\t\tvalidity is extended as specified in columns (2) and (3) below:\n\t\t\t\tSerial No. of renewal\nFrom (date)\nFrom (date)\nTo (date)\nTo (date)\nTotal amount of reimbursement availed before\n\t\t\t\tthe renewal period\nTotal amount of reimbursement availed before\n\t\t\t\tthe renewal period\nRemaining amount of reimbursement for the\n\t\t\t\trenewal period\nRemaining amount of reimbursement for the\n\t\t\t\trenewal period\nInitial of the ACT/ST with date\nInitial of the ACT/ST with date\nAnnexure 9\nAnnexure 9\nApplication For Refund\nApplication For Refund\n[Para 11]\n1\nRegistration Number (GSTIN)\n:\n2\nName and address of the person claiming the\n\t\t\t\trefund\n:\n3\nLegal Name\n:\n4\nTrade Name, if any\n:\n5\nAddress of the eligible unit\n:\n6\nRelevant Industrial Policy\n:\n7\nCertificate of Entitlement No. and date\n:\n8\nFull period of eligibility of tax incentive\n: years (From ......... to ..........)\n9\nTax period for which refund is claimed\n:\n10\nAmount already paid together with challan No.\n\t\t\t\tand date of payment\n:\n11\nThe amount of refund claimed\n:\n12\nDetails of output tax, tax credit availed and\n\t\t\t\tbalance tax paid in cash, etc., and reimbursement claimed\n:\nSGST output tax payable Rs. SGST input tax crdit utilized Rs. IGST input tax crdit utilized Rs. SGST payable Rs. SGST Paid Rs. Tax reimbursement claimed Rs.\nSGST output tax payable\nRs.\nSGST input tax crdit utilized\nRs.\nIGST input tax crdit utilized\nRs.\nSGST payable\nRs.\nSGST Paid\nRs.\nTax reimbursement claimed\nRs.\n13\nBank details (as furnished to the GST portal)\n:\nBank Account No.\n:\nName of the Bank\n:\nBank account type\n:\nName of the account holder\n:\nAddress of the bank branch\n:\nIFSC Code\n:\nMICR\n:\n14\nTotal amount of tax incentive available as per\n\t\t\t\tEC\n:\n15\nCumulative tax incentive/ reimbursement already\n\t\t\t\tavailed upto the end of the previous month before filing this\n\t\t\t\tclaim for reimbursement\n:\n16\nBalance amount for which reimbursement is\n\t\t\t\tavailable at the beginning of the tax period for which the\n\t\t\t\treimbursement claim has been filed\n:\nVerification\nVerification\nDate:\n\t\t\t\t..................................\nSignatures of the proprietor/partner/director/ authorised signatory\nPlace:\n\t\t\t\t..................................\nName ................................. Status ................................\nAnnexure 10\nAnnexure 10\n[Para 12]\nThe Assam\n\t\t\t\tIndustries (Tax Reimbursement For Eligible Units) Scheme, 2017\nThe Assam\n\t\t\t\tIndustries (Tax Reimbursement For Eligible Units) Scheme, 2017\nAnnexure 10\nAnnexure 10\nRefund Voucher Counterfoil\nRefund Voucher Counterfoil\nThe Assam\n\t\t\t\tIndustries (Tax Reimbursement For Eligible Units) Scheme, 2017\nThe Assam\n\t\t\t\tIndustries (Tax Reimbursement For Eligible Units) Scheme, 2017\nAnnexure 10\nAnnexure 10\nRefund Voucher\nRefund Voucher\n(To be prevented within one month of the\n\t\t\t\tissue)\n(To be prevented within one month of the\n\t\t\t\tissue)\nBook No\nBook No ….............................\nVoucher No\nVoucher No ….............................\nNumber and date of sanction order:\nNumber and date of sanction order :\nRefund payable to:\nTo\nGSTIN :\nThe Treasury Officer\n\t\t\t\t….............................\nAmount of Refund :\nThe Agent, State Bank of India\n\t\t\t\t….............................\nSGST amount deposited against which refund is\n\t\t\t\tclaimed\nSGST amount deposited against which refund is\n\t\t\t\tclaimed",
"footnote": "",
"is_definition": false,
"sort_order": 51
},
{
"number": "1",
"title": "1. Certified that a refund of Rs. …........\n\t\t\t\tis due to …........ GSTIN …........... in respect\n\t\t\t\tof the return period ending …...........",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 52
},
{
"number": "2",
"title": "2. Certified that the State tax concerning which\n\t\t\t\tthe refund is given has been credited in the Treasury.",
"chapter": null,
"content": "Initials of Commissioner of State tax/Assistant\n\t\t\t\tCommissioner of State tax/ Superintendent of State tax, as the\n\t\t\t\tcase may be",
"footnote": "",
"is_definition": false,
"sort_order": 53
},
{
"number": "3",
"title": "3. Certified that no refund order, regarding the\n\t\t\t\tsum now in question has previously been granted and this order of\n\t\t\t\trefund has been entered in the original file under my signature.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 54
},
{
"number": "4",
"title": "4. Please pay to\n\t\t\t\t…............ the sum of Rs. ….........[Rupees (in\n\t\t\t\twords) …...........] on account of the above refund, whose\n\t\t\t\tbank details are given below :",
"chapter": null,
"content": "Name of Bank :\nName of branch :\nAccount type :\nAccount No. :\nIFSC Code :\nTreasury\nSeal:\nDate :\nPlace :\nInitials of Commissioner of State tax/Assistant\n\t\t\t\tCommissioner of State tax/ Superintendent of State tax, as the\n\t\t\t\tcase may be\nDate of encashment\nReceived payment\nClaimant's signature\nPay rupees only\n\t\t\t\t…........................\nTreasury/Sub-Treasury Officer Agent or Manager\n\t\t\t\t…..............................................\nExamined Accountant",
"footnote": "",
"is_definition": false,
"sort_order": 55
}
],
"metadata": {
"Act ID": "Last Updated 12th February, 2020 [ass327]",
"Act Number": "Published vide Notification No.FTX. 113/2017/72, dated 19.1.2018",
"Enactment Date": "",
"Act Year": "2017",
"Short Title": "Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017",
"Type": "STATE",
"Location": "Assam"
},
"updated_at": "2026-09-29 21:55:19"
}