The Arunachal Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2018.
24/2018-State Tax Dated:- 19-6-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 24/2018- State Tax
The 19th June, 2018
No. GST/23/2017/Vol-I.- 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 (Sixth Amendment) Rules, 2018.
(2) Save as oth
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r :
Provided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.";
(ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely : –
"Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days.
Explanation :- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
othing has been concealed therefrom.
Signature
Name of Authorised Signatory
Place :
….……………………
Date :
Designation/Status……………………
For office use –
Enrolment No.-
Date -."
Anirudh S. Singh
Commissioner of State Tax
Government of Arunachal Pradesh,
Itanagar.
Note : The Principal Rules were published in the Gazette of Arunachal Pradesh, Extraordinary, No. 281, Vol. XXIV, Naharlagun, Monday, August 7, 2017 (APGST Rules 2017) dated the 19th July 2017,published vide File No. GST/23/2017, dated the 19th July, 2017 and last amended vide notification No. 22/2018-State Tax, dated the 13th June, 2018.
Notificatio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =