The Arunachal Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2018.
24\/2018-State Tax Dated:- 19-6-2018 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
\nDEPARTMENT OF TAX & EXCISE
\nITANAGAR
\n–
\nNotification No. 24\/2018- State Tax
\nThe 19th June, 2018
\nNo. GST\/23\/2017\/Vol-I.- 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 (Sixth Amendment) Rules, 2018.
\n(2) Save as oth<\/p>\n
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\nProvided that where the said transporter has obtained a unique common enrolment number, he shall not be eligible to use any of the Goods and Services Tax Identification Numbers for the purposes of the said Chapter XVI.";
\n(ii) in rule 138C, after sub-rule (1), the following proviso shall be inserted, namely : –
\n"Provided that where the circumstances so warrant, the Commissioner, or any other officer authorised by him, may, on sufficient cause being shown, extend the time for recording of the final report in Part B of FORM EWB-03, for a further period not exceeding three days.
\nExplanation :- The period of twenty four hours or, as the case may be, three days shall be counted from the midnight of the date on which the vehicle <\/p>\n
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\nSignature
\nName of Authorised Signatory
\nPlace :
\n….……………………
\nDate :
\nDesignation\/Status……………………
\nFor office use –
\nEnrolment No.-
\nDate -."
\nAnirudh S. Singh
\nCommissioner of State Tax
\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 (APGST Rules 2017) dated the 19th July 2017,published vide File No. GST\/23\/2017, dated the 19th July, 2017 and last amended vide notification No. 22\/2018-State Tax, dated the 13th June, 2018.
Notificatio<\/p>\n
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