Section 12(1) in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
(1)The jurisdictional Assistant Commissioner of State tax or the Superintendent of State tax, as the case may be, shall scrutinize the entitlement to the claim of tax reimbursement and shall verify such claim with reference to return submitted by the unit, electronic cash ledger and challans of payment of State tax on GSTN common portal, monetary ceiling and whether the bank account derails given in the application for tax Reimbursement match with the bank details Furnished by the unit on the GST portal. On being satisfied in all respect, the jurisdictional Assistant Commissioner of State tax or the Superintendent of State tax, as the case may be, shall, within 7 days of the receipt of the application for reimbursement of tax, send the records of the case along with his recommendations to the Zonal Deputy Commissioner of State tax with his specific recommendations. While forwarding the proposal to the Zonal Deputy Commissioner of State tax, file jurisdictional Assistant Commissioner of State tax or the Superintendent of State tax, as the case may be, shall, specifically mention the following, among other things:(a)total quantum of monetary ceiling granted to the unit,(b)cumulative tax incentive already availed (during VAT period)(c)cumulative tax reimbursement (during GST regime) already availed upto the end of the previous month before filing the claim for reimbursement under consideration,(d)Balance amount for which reimbursement is available against the claim for reimbursement under consideration [(d) (a) - (b) (c)](e)The amount of reimbursement claimed by the unit Which is under consideration,(f)Balance amount available against future reimbursement [(f) = (d) -(e)], and(g)Full period of eligibility : .................... years (from ..................... to .............................).
