The Arunachal Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
46/2018-State Tax Dated:- 30-10-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX, EXCISE & NARCOTICS
ITANAGAR
–
Notification No. 46/2018-State Tax
The 30th October, 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. (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2018.
(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 (hereinafter referred to as the said rules), after rule 83, the following rule shall be
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, and the amount for the same and the manner of its payment shall be specified by NACIN on the official websites of the Board, NACIN and common portal.
(5) Examination centers : The examination shall be held across India at the designated centers. The candidate shall be given an option to choose from the list of centers as provided by NACIN at the time of registration.
(6) Period for passing the examination and number of attempts allowed : (i) A person enrolled as a goods and services tax practitioner in terms of sub-rule (2) of rule 83 is required to pass the examination within two years of enrolment:
Provided that if a person is enrolled as a goods and services tax practitioner before 1st of July 2018, he shall get one more year to pass the examination:
Provided further that for a goods and services tax practitioner to whom the provisions of clause (b) of sub-rule (1) of rule 83 apply, the period to pass the examination will be as specified in the second proviso of sub-rule (3)
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fied in Annexure-A.
(8) Qualifying marks : A person shall be required to secure fifty per cent of the total marks.
(9) Guidelines for the candidates : (i) NACIN shall issue examination guidelines covering issues such as procedure of registration, payment of fee, nature of identity documents, provision of admit card, manner of reporting at the examination center, prohibition on possession of certain items in the examination center, procedure of making representation and the manner of its disposal.
(ii) Any person who is or has been found to be indulging in unfair means or practices shall be dealt in accordance with the provisions of sub-rule (10). An illustrative list of use of unfair means or practices by a person is as under: –
(j) obtaining support for his candidature by any means;
(k) impersonating;
(l) submitting fabricated documents;
(m) resorting to any unfair means or practices in connection with the examination or in connection with the result of the examination;
(
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tates or Union territories, if any. The results shall also be communicated to the applicants by e-mail and/or by post.
(12) Handling representations : A person not satisfied with his result may represent in writing, clearly specifying the reasons therein to NACIN or the jurisdictional Commissioner as per the procedure established by NACIN on the official websites of the Board, NACIN and common portal.
(13) Power to relax : Where the Board or State Tax Commissioner is of the opinion that it is necessary or expedient to do so, it may, on the recommendations of the Council, relax any of the provisions of this rule with respect to any class or category of persons.
Explanation : For the purposes of this sub-rule, the expressions –
(c) “jurisdictional Commissioner” means the Commissioner having jurisdiction over the place declared as address in the application for enrolment as the GST Practitioner in FORM GST PCT-1. It shall refer to the Commissioner of Central Tax if the enrolling auth
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Notifications, Circulars and orders issued from time to time under the said Acts and Rules.”.
3. In the said rules, in rule 109A,
(a) in sub-rule (1), in clause (b), for the words and brackets “the Additional Commissioner (Appeals)”, the following words and brackets shall be substituted, namely:-
“any officer not below the rank of Joint Commissioner (Appeals)”;
(b) in sub-rule (2), in clause (b), for the words and brackets “the Additional Commissioner (Appeals)”, the following words and brackets shall be substituted, namely:-
“any officer not below the rank of Joint Commissioner (Appeals)”.
4. In the said rules, after rule 142, the following rule shall be inserted, namely :-
“142A. Procedure for recovery of dues under existing laws : (1) A summary of order issued under any of the existing laws creating demand of tax, interest, penalty, fee or any other dues which becomes recoverable consequent to proceedings launched under the existing law before, on or after the appointed da
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nstruction, after the Table, for the paragraphs beginning with the words “In case of death of sole proprietor” and ending with the words “surrender of registration falls”, the following paragraphs shall be substituted, namely:-
“In case of death of sole proprietor, application shall be made by the legal heir / successor before the concerned tax authorities. The new entity in which the applicant proposes to amalgamate itself shall register with the tax authority before submission of the application for cancellation. This application shall be made only after the new entity is registered.
Before applying for cancellation, please file your tax return due for the tax period in which the effective date of surrender of registration falls or furnish an application to the effect that no taxable supplies have been made during the intervening period (i.e. from the date of registration to the date of application for cancellation of registration).”
6. In the said rules, for FORM GST PMT-01 relat
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y
Fee
Others
Total
Status (Stayed / Un-stayed)
15
16
17
18
19
20
21
*[Debit (DR) (Payable)] / [Credit (CR) (Paid)] / Reduction (RD)/ Refund adjusted (RF)]
Note : –
9. All liabilities accruing, other than return related liabilities, will be recorded in this ledger. Complete description of the transaction shall be recorded accordingly.
10. All payments made out of cash or credit ledger against the liabilities would be recorded accordingly.
11. Reduction or enhancement in the amount payable due to decision of appeal, rectification, revision, review etc. will be reflected here.
12. Negative balance can occur for a single Demand ID also if appeal is allowed/ partly allowed. Overall closing balance may still be positive.
13. Refund of pre-deposit can be claimed for a particular demand ID if appeal is allowed even though the overall balance may still be positive subject to the adjustment of the refund against any liability by the proper officer.
14. The closing balance in t
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)
(3)
1.
GSTIN
2.
Legal name
<
3.
Trade name, if any
<
4.
Government Authority who passed the order creating the demand
ð State /UT ð Centre
5.
Old Registration No.
6.
Jurisdiction under earlier law
7.
Act under which demand has been created
8.
Period for which demand has been created
From – mm, yy To – mm, yy
9.
Order No. (original)
10.
Order date (original)
11.
Latest order No.
12.
Latest order date
13.
Date of service of the order (optional)
14.
Name of the officer who has passed the order (Optional)
15.
Designation of the officer who has passed the order
16.
Whether demand is stayed
Yes No
17.
Date of stay order
18
Period of stay
From – to –
Part B – Demand details
19.
Details of demand created (Amount in Rs. in all Tables)
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State/ UT Acts
CST Act
20.
Amount of demand paid under existing laws
Act
Tax
Interest
Penalty
Fee
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e heads defined under Central or State tax. = = = = = = = = Plain text (Extract) only = = = = = = = = thers = = = = = = = = Plain text (Extract) only = = = = = = = =
4. Latest order number means the last order passed by the relevant authority for the particular demand.
5. Copy of the order vide which demand has been created can be attached. Documents in support of tax payment can also be uploaded, if available.”.
9. In the said rules, after FORM GST DRC-08, the following form shall be inserted, namely:-
“FORM GST DRC-08A
[See rule 142A(2)]
Amendment/Modification of summary of the order creating demand under existing laws
Reference No. :-
Date :-
Part A – Basic details
Sl. No.
Description
Particulars
(1)
(2)
(3)
1.
GSTIN
2.
Legal name
<
3.
Trade name, if any
<
4.
Reference No. vide which demand uploaded in FORM GST DRC-07A
5.
Date of FORM GST DRC-07A vide which demand uploaded
6.
Government Authority who passed the order creating the demand
State /UT Centre
<
7.
Old Registration No.
<< Auto, editable>>
8.
Jurisdiction under earlier law
<
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Total
1
2
3
4
5
6
7
8
1.
Quashing of demand (Complete closure of demand)
2.
Amount of reduction, if any
3.
Total reduction (1+2)
24.
(22-23)
Balance amount of demand required to be recovered under the Act
<
Act
Tax
Interest
Penalty
Fee
Others
Total
1
2
3
4
5
6
7
Central Acts
State / UT Acts
CST Act
Signature
Name
Designation
Jurisdiction
To
_______________ (GSTIN/ID)
_______________ Name
_______________ (Address)
Copy to –
Note –
1. Reduction includes payment made under existing laws. If the demand of tax is to be increased then a fresh demand may be created under FORM GST DRC-07A.
2. Copy of the order vide which demand has been modified /rectified / revised/ updated can be uploaded. Payment document can also be attached.
3. Amount recovered under the Act including adjustment made of refund claim will be automatically updated in the liability register. This form shall not be filed for such recoveries.”.
Anirudh S
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