GST – States – 16/2017-State Tax – Dated:- 31-8-2017 – GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 16/2017-State Tax The 31st August, 2017 No. GST/24/2017.- 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 (Second Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. 2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017 (i) in rule 24, with effect from 22nd July, 2017 in sub-rule (4), for the words within a period of thirty days from the appointed day , the words and figures on or before 30th September, 2017 shall be substituted ; (ii) for rule 34, the following shall be
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the registered person shall estimate the amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, the case may be, sub-section (5) of section 29, . (iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely :- provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX OR SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely, – (i) name and address of the recipient ; (ii) address of delivery ; and (iii) name of the country of destination ; . (v) in rule
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of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any ; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person ; (vi) in rule 83, with effect from 1st July, 2017, in sub-rule (3), in the second proviso, for the word sub-section , the word sub-rule shall be substituted ; (vii) in rule 89, with effect from 1st July, 2017, in sub-rule (4), in clause (E), for the word sub-section , the word clause shall be substituted ; (viii) in FORM GST TRAN-1, with effect from 1st July, 2017 in Sl. No. 7, in Table (a), for the heading of column (2), the heading HSN as applicable shall be substituted; (ix) in FORM GST TRAN-2, with effect from 1st July, 2017 in Sl. No. 4 and 5, in the Table, for the heading of column (1
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