The Arunachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2017.
67\/2017-State Tax Dated:- 29-12-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
\nDEPARTMENT OF TAX & EXCISE
\nITANAGAR<\/p>\n
Notification No. 67\/2017-State Tax
\nThe 29th December, 2017
\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 (Eleventh Amendment) Rules, 2017.
\n(2) Unless otherwise specified, 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 17, after sub-rule (1), the following sub-rule shall be inserted, nam<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ction (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula – = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n claim has been filed. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ion No. 45\/2017- State Tax dated 13th November, 2017 or notification No. 40\/2017- State Tax (Rate) dated 13th November, 2017 or notification No. 41\/2017-Integrated Tax (Rate) dated 23rd October, 2017."; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ffirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n age of Bank passbook \/ one page of Bank Statement = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n hich the centralized UIN is sought"; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ;……> Date = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" The Arunachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2017.67\/2017-State Tax Dated:- 29-12-2017 Arunachal Pradesh SGSTGST – StatesArunachal Pradesh SGSTArunachal Pradesh SGSTGOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 67\/2017-State Tax The 29th December, 2017 No.GST\/23\/2017.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and … Continue reading “The Arunachal Pradesh Goods and Services Tax (Eleventh 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-11154","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11154","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=11154"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11154\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nRefund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x
\nNet ITC ÷Adjusted Total Turnover
\nWhere, –
\n(A) "Refund amount" means the maximum refund that is admissible;
\n(B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or both;
\n(C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking, other than the turnover of supplies in respect of which refund is claimed under sub-rules (4A) or (4B) or both;
\n(D) "Turnover of zero-rated supply of services" means the value of zer<\/p>\n
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\n(4A) In the case of supplies received on which the supplier has availed the benefit of notification No. 45\/2017- State Tax dated 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, shall be granted.
\n(4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 40\/2017- State Tax (Rate) dated 13th November, 2017 or notification No. 41\/2017-Integrated Tax (Rate) dated 23rd October, 2017, or both, 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.";
\n(iv) in rule 95 –
\n(a) for sub-rule (1), the following sub-rule shall be substituted, namely:-
\n "(1) Any person eligible to claim refund of tax pai<\/p>\n
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\n(vi) for FORM GST REG-10, the following form shall be substituted, namely:-
\n"Form GST REG-10
\n[See rule 14(1)]
\nApplication for registration of person supplying online information and data base access or retrieval services from a place outside India to a person in India, other than a registered person.
\nPart – A
\n(i)
\nLegal name of the person
\n(ii)
\nTax identification number or unique number on the basis of which the entity is identified by the Government of that country
\n(iii)
\nName of the Authorised Signatory
\n(iv)
\nEmail Address of the Authorised Signatory
\n(v)
\nName of the representative appointed in India, if any
\n(a) Permanent Account Number of the representative in India
\n(b) Email Address of the representative in India
\n(c) Mobile Number of the representative in Indi<\/p>\n
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\nI, _ ………………………………. hereby declare that I am authorized to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature
\n Place: Name of Authorised Signatory:
\n Date: Designation:
\nNote : Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph.
\nList of documents to be uploaded as evidence are as follows:-
\n1.
\nProof of Place of Business of representative in India, if any:
\n(a) For own premises –
\nAny document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal Khata copy or copy of Electricity Bill.
\n(b) For Ren<\/p>\n
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\nOpening page of the Bank Passbook held in the name of the Proprietor \/ Business Concern containing the Account No., Name of the Account Holder, MICR and IFSC and Branch details.
\n4.
\nScanned copy of documents regarding appointment as representative in India, if applicable
\n5.
\nAuthorisation Form:-
\nFor Authorised Signatory mentioned in the application form, Authorisation or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format:
\nDeclaration for Authorised Signatory (Separate for each signatory)
\n I (Managing Director\/Whole Time Director\/CEO or Power of Attorney holder) hereby solemnly affirm and declare that <
\nAll his actions in relation to this business will<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (b) in the Instructions, the words, "Every person required to obtain a unique identity number shall submit the application electronically" shall be substituted with the words, "Every person required to obtain a unique identity number shall submit the application electronically or otherwise.";
\n(viii) for FORM GSTR-11, the following form shall be substituted, namely:-
\nForm GSTR -11
\n[See rule 82]
\nStatement of inward supplies by persons having Unique Identification Number (UIN)
\nYear
\n Tax Period
\n1.
\nUIN
\n2.
\nName of the person having UIN
\nAuto populated
\n3. Details of inward supplies received
\n(Amount in Rs. for all Tables)
\nGSTIN of supplier
\nInvoice\/Debit Note\/Credit Note details
\nRate
\nTaxable value
\nAmount of tax
\nPlace of Supply
\nNo
\nDate
\nValue
\nIntegrated tax
\nCentral Tax
\nState\/UT Tax
\nCESS
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n3A. Invoices received
\n3B. Debit \/ Credit Note received
\nVerification
\nI hereby solemnly<\/p>\n
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\n6. Amount of Refund Claim :
\nState
\nCentral Tax
\nState \/UT Tax
\nIntegrated Tax
\nCess
\nTotal
\n7. Details of Bank Account:
\na. Bank Account Number
\nb. Bank Account Type
\nc. Name of the Bank
\nd. Name of the Account Holder\/Operator
\ne. Address of Bank Branch
\nf. IFSC
\ng. MICR
\n8. Verification
\nI _____________ as an authorised representative of << Name of Embassy\/international organization >> hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
\nThat we are eligible to claim such refund as specified agency of UNO\/Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries\/ any other person\/ class of persons specified\/ notified by the Government.
\nDate :
\nPlace :
\nSignature of Authorised Signatory :
\nName :
\nDesignation \/ Status
\nInstructions
\n1. Application for refund shall be filed o<\/p>\n
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