The Arunachal Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018.
03\/2018-State Tax Dated:- 23-1-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
\nDEPARTMENT OF TAX & EXCISE
\nITANAGAR
\n–
\nNotification No. 03\/2018-State Tax
\nThe 23rd January, 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 (Twelfth Amendment) Rules, 2018.
\n(2) Save as otherwise provided, 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 3, in sub-rule (3A), for the words “ninety days”, the words “one hund<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n gambling and horse racing.-(1) Notwithstanding anything contained in the provisions of this Chapter, the value in respect of supplies specified below shall be determined in the manner provided hereinafter. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n pting deposits, extending loans or advances in so far as the consideration is represented by way of interest or discount, except in case of a banking company or a financial institution including a non-banking financial company, engaged in supplying services by way of accepting deposits, extending loans or advances; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n voice or bill of supply to accompany transport of goods ; The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n umber G.S.R 1299(E) dated the 13th October, 2017, or all of them, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.” = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n dated the 23rd October, 2017published in the Gazette of India, Extraordinary, Part – II, Section 3, Sub-section (i), vide number G.S.R 1321 (E) dated the 23rd October, 2017or notification No. 78\/2017-Customs dated the 13th October, 2017published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1272(E) dated the 13th October, 2017or notification No. 79\/2017-Customs Tax dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E)dated the 13th October, 2017.”; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e Government of Arunachal Pradesh Department of Tax & Excise, notification No. 29\/2017-State Tax dated the 20th September, 2017 published in the Gazette of Arunachal Pradesh, Extraordinary, No. 365, Vol. XXIV, Naharlagun, Friday, September 22, 2017, vide File GST\/24\/2017, dated the 20thSeptember, 2017 as amended from time to time. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e may be may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ho may utilize the same for furnishing details in FORM GSTR-1 : = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ls of e-way bill generated under sub-rule (1) shall be made available to the- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o time; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of tax (accumulated ITC) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n from one of the following:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Arunachal Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2018.03\/2018-State Tax Dated:- 23-1-2018 Arunachal Pradesh SGSTGST – StatesArunachal Pradesh SGSTArunachal Pradesh SGSTGOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR – Notification No. 03\/2018-State Tax The 23rd January, 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 (Twelfth Amendment) Rules, 2018.”<\/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-11152","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11152","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=11152"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11152\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11152"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11152"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n(2) (a) The value of supply of lottery run by State Governments shall be deemed to be 100\/112 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
\n(b) The value of supply of lottery authorised by State Governments shall be deemed to be 100\/128 of the face value of ticket or of the price as notified in the Official Gazette by the organising State, whichever is higher.
\nExplanation : For the purposes of this sub-rule, the expressions-
\n (a) “lottery run by State Governments” means a lottery not allowed to be sold in any State other than the organizing State;
\n (b) “lottery authorised by State Governments” means a lottery which is authorised to be sold in State(s) other than the organising State also; and
\n (c) “<\/p>\n
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\n(c) the value of supply of services by way of transportation of goods by a vessel from the customs station of clearance in India to a place outside India.”;
\n(vii) in rule 54, after sub-rule (1), the following sub-rule shall be inserted, namely :-
\n“(1A)(a) A registered person, having the same PAN and State code as an Input Service Distributor, may issue an invoice or, as the case may be, a credit or debit note to transfer the credit of common input services to the Input Service Distributor, which shall contain the following details :-
\n (i) name, address and Goods and Services Tax Identification Number of the registered person having the same PAN and same State code as<\/p>\n
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\n(ix) with effect from 23rd October, 2017, in rule 89, for sub-rule (4A) and sub-rule (4B), the following sub-rules shall be substituted, namely:-
\n“(4A) In the case of supplies received on which the supplier has availed the benefit of the Government of Arunachal Pradesh Department of Tax & Excise, notification No.45\/2017-State Tax dated the 13th November, 2017 published in the Gazette of Arunachal Pradesh, Extraordinary, No. 528, Vol. XXIV, Naharlagun, Thursday, November 16, 2017, vide File No. GST\/24\/2017 dated the 13th November, 2017, refund of input tax credit, availed in respect of other inputs or input services used in making zero-rated supply of goods or services or both, sha<\/p>\n
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\n(x) with effect from 23rd October, 2017, in rule 96,
\n(a) in sub-rule (1), for the words “an exporter”, the words “an exporter of goods” shall be substituted;
\n(b) in sub-rule (2), for the words “relevant export invoices”, the words “relevant export invoices in respect of export of goods” shall be substituted;
\n(c) in sub-rule (3), for the words “the system designated by the Customs shall process the claim for refund”, the words “the system designated by the Customs or the proper officer of Customs, as the case may be, shall process the claim of refund in respect of export of goods “shall be substituted;
\n(d) for sub-rule (9), the following sub-rules shall be su<\/p>\n
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\n(xi) with effect from 1st February, 2018, for rule 138, the following rule shall be substituted, namely:-
\n“138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill.- (1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees-
\n (i) in relation to a supply; or
\n (ii) for reasons other than supply; or
\n (iii)<\/p>\n
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\nExplanation 2.- For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document.
\n(2) Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-w<\/p>\n
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\nProvided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
\nProvided also that where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case maybe, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.
\nExplanation 1.- For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused<\/p>\n
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\n(5A) The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment:
\nProvided that once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.
\n(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-w<\/p>\n
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\nProvided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available.
\n(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within 24 hours of generation of the e-way bill:
\nProvided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B:
\nProvided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01.
\n(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the rele<\/p>\n
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\n (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or
\n (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter,
\non the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
\n(12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
\n(13) The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.
\n(14) Notwiths<\/p>\n
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\n (f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and
\n (g) where the goods being transported are treated as no supply under Schedule III of the Act.
\nExplanation. The facility of generation and cancellation of e-way bill may also be made available through SMS.
\nANNEXURE
\n[(See rule 138 (14)]
\nSl.No.
\nDescription of Goods
\n(1)
\n(2)
\n1.
\nLiquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers.
\n2.
\nKerosene oil sold under PDS
\n3.
\nPostal baggage transported by Department of Posts
\n4.
\nNatural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71).
\n5.
\nJewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
\n6.
\nCurrency
\n7.
\nUsed personal and household effects
\n8.
\nCoral, unworked (0508) and <\/p>\n
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\n(Amount in Rs.)
\nSr.No.
\nInvoice details
\nGoods\/ Services (G\/S)
\nShipping bill\/ Bill of export
\nEGM Details
\nBRC\/ FIRC
\nNo.
\nDate
\nValue
\nPort code
\nNo.
\nDate
\nRef No.
\nDate
\nNo.
\nDate
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n(b) after Statement 3A, the following Statement shall be inserted, namely:-
\n“Statement-4 [rule 89(2)(d) and 89(2)(e)]
\nRefund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax)
\n(Amount in Rs.)
\nGSTIN of recipient
\nInvoice details
\nShipping bill\/ Bill of export\/ Endorsed invoice by SEZ
\nIntegrated Tax
\nCess
\nIntegrated tax and cess involved in debit note, if any
\nIntegrated tax and cess involved in credit note, if any
\nNet Integrated tax and cess (8+9+10- 11)
\nNo.
\nDate
\nValue
\nNo.
\nDate
\nTaxable Value
\nAmt.
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n“;
\n (xv) with effect from 1st February, 2018, for FORM GST EWB-01 and FORM GST EWB-02, the following forms shall be substituted, namely:-
\n“FORM GST EWB-01
\n(See<\/p>\n
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\nCode
\nDescription
\n1
\nSupply
\n2
\nExport or Import
\n3
\nJob Work
\n4
\nSKD or CKD
\n5
\nRecipient not known
\n6
\nLine Sales
\n7
\nSales Return
\n8
\nExhibition or fairs
\n9
\nFor own use
\n0
\nOthers
\nFORM GST EWB-02
\n(See rule 138)
\nConsolidated E-Way Bill
\nConsolidated E-Way Bill No. :
\nConsolidated E-Way Bill Date :
\nGenerator :
\nVehicle Number :
\nNumber of E-Way Bills
\nE-Way Bill Number
\n“;
\n(xvi) with effect from 1st February, 2018, in FORM GST EWB-03, for the letters “UT”, at both places where they occur, the words “Union territory” shall be substituted;
\n(xvii) with effect from 1st February, 2018, in FORM GST INV-01, for the letters “UT”, the words “Union territory” shall be substituted.
\nMarnya Ete
\nCommissioner to the
\nGovernment of Arunachal Pradesh,
\nItanagar.
\nNote : The principal rules were published in the Gazette of Arunachal Pradesh Extraordinary, No. 281, Vol. XXIV, Naharlagun, Monday, August 7, 2017 vide Notification No. 3\/2017-State Tax, dated the 19th<\/p>\n
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