The Arunachal Pradesh Goods and Services Tax (Thirteen Amendment) Rules, 2017.
68/2017-State Tax Dated:- 1-2-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 68/2017-State Tax
The 1st February, 2018
No. GST/23/2017.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Thirteen Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017, –
(i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely :-
“Explanation – Fo
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spect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(iv) after rule 107, the following rule shall be inserted, namely :-
“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(v) after rule 109, the following rule shall be inserted, namely :-
“109A. Appointment of Appellate Authority – (1) Any person aggrieved by any deci
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s 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
1.
GSTIN / Temporary ID
2.
Legal Name
3.
Trade Name, if any
4.
Address
5.
Tax period (if applicable)
From To
6.
Amount of Refund Claimed (Rs.)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
State/UT tax
Integrated tax
Cess
Total
7.
Grounds of Refund Claim (select from drop down) ITC)
(a)
Excess balance in Electronic Cash Ledger
(b)
Exports of services- with payment of tax
(c)
Exports of goods / services- without payment of tax (accumulated ITC)
(d)
ITC accumula
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mic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name –
Designation/Status
SELF- DECLARATION [rule 89 (2)(l)]
I/We ____________________ (Applicant) having GSTIN/ temporary Id -, solemnly affirm and certify that in respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period fromto-, claimed in the refund application, the incidence of such tax and interest has not been passed on to any other person.
Signature
Name –
Designation/Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
8. Verification
I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my/our knowledge and belief and nothing has been concealed therefrom. I
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tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount (1×2/3)
1
2
3
4
FORM-GST-RFD-01 B
[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
Refund Order details
1.
ARN
2.
GSTIN / Temporary ID
3.
Legal Name
4.
Filing Date
5.
Reason of Refund
6.
Financial Year
7.
Month
8.
Order No.:
9.
Order issuance Date:
10.
Payment Advice No.:
11.
Payment Advice Date:
12.
Refund Issued To : Drop down: Taxpayer / Consumer Welfare Fund
13.
Issued by:
14.
Remarks:
15.
Type of Order Drop Down: RFD- 04/ 06/ 07 (Part A)
16.
Details of Refund Amount (As per the manually issued Order):
Marnya Ete
Commissioner to the
Government of Arunachal Pradesh,
Itanagar.
Note : The principal rules were published in the Gazette of Arunachal Pradesh (APGST Rules, 2017), Extraordinary, No. 281, Vol. Naharlagun,
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