The Government of Assam on October 21, 2024, issued guidelines for claiming SGST reimbursement under the Assam Industrial Scheme, 2017 and 2021.
The following has been stated: -
•The operational guidelines are issued for online claiming of SGST reimbursement under the Assam Industrial Scheme, 2017 and 2021:
•To apply for GST reimbursement in online mode, the taxpayer needs to first generate a User ID/Password.
•User needs to first enter the GSTIN number. On entering the GSTIN number, the taxpayer's legal name, trade name, email id, and mobile number along with tax office jurisdiction will get auto-populated.
•System will internally check whether taxpayer is a migrated or new taxpayer. In case of only migrated taxpayer, system will populate a message to enter VAT registration number. On entering VAT registration number, system will check whether GST and VAT registration number belongs to the same taxpayer or not.
•On successful validation, taxpayer would be required to provide "Desired User ID". If User Id provided by taxpayers is already in use, system will throw an exception "Desired User Id is not available.
The detailed circular is given in the document below.
[Circular No. 181/2024]
