Arunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2018.
19\/2018-State Tax Dated:- 18-4-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
\nDEPARTMENT OF TAX & EXCISE
\nITANAGAR<\/p>\n
Notification No. 19\/2018 – State Tax
\nThe 18th April, 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 (Fourth 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 89, for sub-rule (5), the following shall be substituted, namely:-
\n "(5<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n edited to the Fund: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e a duly authorised officer of the State Government, as the case may be, such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n for making available grants to any applicant; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n by him in a consumer dispute redressal agency. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ription ofinputs held in stock, inputs contained in semi-finished or finished goods held in stock and capital goods\/plant and machinery = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ns paying tax under section 10; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Arunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2018.19\/2018-State Tax Dated:- 18-4-2018 Arunachal Pradesh SGSTGST – StatesArunachal Pradesh SGSTArunachal Pradesh SGSTGOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX & EXCISE ITANAGAR Notification No. 19\/2018 – State Tax The 18th April, 2018 No. GST\/23\/2017.-In exercise of the powers conferred by section 164 of the Arunachal Pradesh … Continue reading “Arunachal Pradesh Goods and Services Tax (Fourth 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-12424","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12424","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=12424"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12424\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n Provided that an amount equivalent to fifty per cent. of the amount of integrated tax determined under sub-section (5) of section 54 of the Central Goods and Services Tax Act, 2017, read with section 20 of the Integrated Goods and Services Tax Act, 2017, shall be deposited in the Fund.
\n(2) Where any amount, having been credited to the Fund, is ordered or directed to be paid to any claimant by the proper officer, appellate authority or court, the same shall be paid from the Fund.
\n(3) Accounts of the Fund maintained by the Central Government shall be subject to audit by the Comptroller and Auditor General of India.
\n(4) The Government shall, by an order, constitute a Standing Committee (hereinafter referred to as the 'Committee') with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Fund for welfare of the consumers.
\n(5<\/p>\n
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\n (c) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the State Government, as the case may be;
\n (d) to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
\n (e) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum along with accrued interest, the sanctioned grant to the Committee, and to be subject to prosecution under the Act;
\n (f) to recover any sum due from any applicant in accordance with the provisions of the Act;
\n (g) to require any applicant, or class of applicants to submit a periodical <\/p>\n
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\n (b) for investment of the money available in the Fund;
\n (c) for making available grants (on selective basis) for reimbursing legal expenses incurred by a complainant, or class of complainants in a consumer dispute, after its final adjudication;
\n (d) for making available grants for any other purpose recommended by the Central Consumer Protection Council (as may be considered appropriate by the Committee);
\n (e) for making available up to 50% of the funds credited to the Fund each year, for publicity\/ consumer awareness on GST, provided the availability of funds for consumer welfare activities of the Department of Consumer Affairs is not less than twenty five crore rupees per annum.
\nExplanation :- For the purposes of this rule,
\n(a) 'applicant' means,
\n (i) the Central Government or State Government;
\n (ii) regulatory authorities or autonomous bodies constituted under an Act of Parliament or the Legislature of a State or Union Te<\/p>\n
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\n(b) 'application' means an application in the form as specified by the Standing Committee from time to time;
\n(c) 'Central Consumer Protection Council' means the Central Consumer Protection Council, established under sub-section (1) of section 4 of the Consumer Protection Act, 1986 (68 of 1986), for promotion and protection of rights of consumers;
\n(d) 'Committee' means the Committee constituted under sub-rule (4);
\n(e) 'consumer' has the same meaning as assigned to it in clause (d) of sub-section (1) of section 2 of the Consumer Protection Act, 1986 (68 of 1986), and includes consumer of goods on which central tax has been paid;
\n(f) 'Fund' means the Consumer Welfare Fund established by the State Government under section 57 of the State Goods and Services Tax Act, 2017 (7 of 2017);
\n(g) 'proper officer' means the officer having the power under the Act to make an order that the whole or any<\/p>\n
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\nUnit Quantity Code (UQC)
\nQty
\nValue (As adjusted by debit\/credit note)
\nInput tax credit\/Tax payable (whichever is higher) (Rs.)
\nNo.
\nDate
\nCentral Tax
\nState\/Union territory tax
\nIntegrated Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n12
\n8 (a) Inputs held in stock (where invoice is available)
\n8 (b) Inputs contained in semi-finished or finished goods held in stock (where invoice is available)
\n8 (c) Capital goods\/plant and machinery held in stock
\n8 (d) Inputs held in stock or inputs as contained in semi-finished \/finished goods held in stock (where invoice is not available)
\n9. Amount of tax payable and paid (based on Table 8)
\nSr.No.
\nDescription
\nITC reversible\/Tax payable
\nTax paid along withapplication for cancellationofregistration(GST REG-16)
\nBalance taxpayable(3-4)
\nAmount paidthrough debit toelectronic cash ledger
\nAmount paid through d<\/p>\n
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\n(iii) Non-resident taxable person;
\n(iv) Persons required to deduct tax at source under section 51; and
\n(v) Persons required to collect tax at source under section 52.
\n2. Details of stock of inputs, inputs contained in semi-finished or finished goods and stock of capital goods\/plant and machinery on which input tax credit has been availed.
\n3. Following points need to be taken care of while providing details of stock at Sl. No.8:
\n(i) where the tax invoices related to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock are not available, the registered person shall estimate the amount under sub-rule (3) of rule 44 based on prevailing market price of the goods;
\n(ii) in case of capital goods\/ plant and machinery, the value should be the invoice value reduced by 1\/60th per month or part thereof from the date of invoice\/purchase taking useful life as five years.
\n4. The details furnished in accordance with sub-ru<\/p>\n
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