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
\nDEPARTMENT OF TAX & EXCISE
\nITANAGAR
\n–
\nNotification No. 68\/2017-State Tax
\nThe 1st February, 2018
\nNo. 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 :-
\n(1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Thirteen Amendment) Rules, 2017.
\n(2) They shall come into force on the date of their publication in the Official Gazette.
\n2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017, –
\n(i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely :-
\n“Explanation – Fo<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n s 89(1) and 97A] = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tax (accumulated ITC) – calculation of refund amount = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Arunachal Pradesh Goods and Services Tax (Thirteen Amendment) Rules, 2017.68\/2017-State Tax Dated:- 1-2-2018 Arunachal Pradesh SGSTGST – StatesArunachal Pradesh SGSTArunachal Pradesh SGSTGOVERNMENT 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 … Continue reading “The Arunachal Pradesh Goods and Services Tax (Thirteen Amendment) Rules, 2017.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11139","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11139","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11139"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11139\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11139"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11139"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11139"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(iv) after rule 107, the following rule shall be inserted, namely :-
\n“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.”;
\n(v) after rule 109, the following rule shall be inserted, namely :-
\n“109A. Appointment of Appellate Authority – (1) Any person aggrieved by any deci<\/p>\n
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\nApplication for Refund (Manual)
\n(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registered taxable person)
\n1.
\nGSTIN \/ Temporary ID
\n
\n2.
\nLegal Name
\n
\n3.
\nTrade Name, if any
\n
\n4.
\nAddress
\n
\n5.
\nTax period (if applicable)
\nFrom
\n6.
\nAmount of Refund Claimed (Rs.)
\nAct
\nTax
\nInterest
\nPenalty
\nFees
\nOthers
\nTotal
\nCentral tax
\n
\n
\n
\n
\n
\n
\nState\/UT tax
\n
\n
\n
\n
\n
\n
\nIntegrated tax
\n
\n
\n
\n
\n
\n
\nCess
\n
\n
\n
\n
\n
\n
\nTotal
\n
\n
\n
\n
\n
\n
\n7.
\nGrounds of Refund Claim (select from drop down) ITC)
\n(a)
\nExcess balance in Electronic Cash Ledger
\n(b)
\nExports of services- with payment of tax
\n(c)
\nExports of goods \/ services- without payment of tax (accumulated ITC)
\n(d)
\nITC accumula<\/p>\n
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\nSignature
\nName –
\nDesignation\/Status
\nSELF- DECLARATION [rule 89 (2)(l)]
\nI\/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.
\nSignature
\nName –
\nDesignation\/Status
\n(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.)
\n8. Verification
\nI\/We
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\n(Amount in Rs.)
\nTurnover of zero rated supply of goods and services
\nNet input tax credit
\nAdjusted total turnover
\nRefund amount (1×2\/3)
\n1
\n2
\n3
\n4
\n
\n
\n
\n
\nFORM-GST-RFD-01 B
\n[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
\nRefund Order details
\n1.
\nARN
\n2.
\nGSTIN \/ Temporary ID
\n3.
\nLegal Name
\n4.
\nFiling Date
\n5.
\nReason of Refund
\n6.
\nFinancial Year
\n7.
\nMonth
\n8.
\nOrder No.:
\n9.
\nOrder issuance Date:
\n10.
\nPayment Advice No.:
\n11.
\nPayment Advice Date:
\n12.
\nRefund Issued To : Drop down: Taxpayer \/ Consumer Welfare Fund
\n13.
\nIssued by:
\n14.
\nRemarks:
\n15.
\nType of Order Drop Down: RFD- 04\/ 06\/ 07 (Part A)
\n16.
\nDetails of Refund Amount (As per the manually issued Order):
\n
\nMarnya Ete
\nCommissioner to the
\nGovernment of Arunachal Pradesh,
\nItanagar.
\nNote : The principal rules were published in the Gazette of Arunachal Pradesh (APGST Rules, 2017), Extraordinary, No. 281, Vol. Naharlagun, <\/p>\n
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