The Government of Assam on October 21, 2024, issued Guidelines for claiming SGST reimbursement under Assam Industrial Scheme, 2017 and 2021 through a portal.
The following operational guidelines are issued for online claiming of SGST reimbursement under Assam Industrial Scheme, 2017 and 2021:
• To apply for GST reimbursement in online mode, taxpayer needs to first generate User ID/Password. To generate User ID/Password. user needs to visit "https://commercialtax.assam.gov.in" portal and click on "GST REIMBURSEMENT" tab and then "Signup" option.
• User needs to first enter the GSTIN number. On entering GSTIN number, 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
• If User ID provided by taxpayer is not in use and is available for allocation to new user, no exception will be thrown and taxpayer can submit signup form. On submission of sign up form, taxpayer online profile will be created in system and password would be sent through email and SMS.
• At the time of first time login, taxpayer would be required to mandatorily change the password. There will also be "Forgot Username" and "Forget Password" option on the login screen. Using "Forgot Username" option, taxpayer may retrieve the username by furnishing correct GSTIN. Using "Forget Password" option, taxpayer can receive a new password on the registered email id and mobile number.
• Taxpayer needs to login using User Id/Password. On successfül authentication of User Id/Password, taxpayer will be presented with Annexure-1 or Annexure-8 application form as the case may be. They would be required to upload duly scanned copies of three documents namely Eligibility Certificate, Certificate of Entitlement and Annexure-2 or Annexure-9 as the case may be.
For more details, please refer to the document below.
[Notification No. CT/COMP-7/2024/173]
