The Arunachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2017.
48/2017-State Tax Dated:- 13-11-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 48/2017-State Tax
The 13th November, 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 Central Goods and Services Tax Rules, 2017, namely :-
(3) These rules may be called the Arunachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(4) They shall come int
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b-rule (2), the following provisos shall be inserted, namely :-
“Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under Section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto drafted in FORM GSTR-1 for the said tax period.”;
(v) in rule 96A, in sub-rule (2), the following provisos shall be inserted, n
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