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GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 02 I 2020 (State Tax) No. GST/23/2017Nol-II Dated Itanagar the, 1 st January 2020 In exercise of the powers conferred by Section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (12 of2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Amendment) Rules, 2020. (2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. 2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in Rule 117,- (a) in sub-Rule (lA), with effect from the 31 st December 2019, for the figures, letters and word "31 st December, 2019", the figures, letters and word "31 st March, 2020" shall be substituted; (b) in sub-Rule (4), in clause (b), in sub-clause (iii), in the proviso, for the figures, letters and word "31st January, 2020", the figures, letters and word "30th April, 2020" shall be substituted. 3. In the said rules, in FORM REG-Ol, in Part-B, for serial numbers 12 and 13 and the entries relating thereto, the following shall be substituted, namely:- " 12. Are you applying Yes 0 No 0 for registration as a SEZ Unit? (i) Select name of V SEZ (ii) Approval order number and date of order (iii) Period of From DD/MMNYYY To DDIMMNYYY validity (iv) Designation of approving authority 13. Are you applying Yes 0 No 0 for registration as a SEZ Developer? (i) Select name of V SEZ Developer (ii) Approval order number and date of order (iii) Period of From DDIMMNYYY To DDIMMIYYYY validity (iv) Designation of approving authority " 4. In the said rules, in FORM GSTR-3A,- (a) in serial number 2 under the heading "Notice to Return Defaulter U/S 46 for not filing Return", for the words "tax liability will" , the words "tax liability may" shall be substituted; (b) after serial number 4 under the heading "Notice to Return Defaulter U/S 46 for not filing "5. This is a system generated notice and does not require signature."; ( c) in serial number 3 under the heading "Notice To Return Defaulter UIS 46 For Not Filing Final Return Upon Cancellation Of Registration", for the words "tax period will", the words "tax period may" shall be substituted; ( d) after serial number 4 under the heading "Notice To Return Defaulter UIS 46 For Not Filing Final Return Upon Cancellation Of Registration" , the following serial number shall be inserted, namely:- "5. This is a system generated notice and does not require signature.". 5. In the said rules, for FORM INV-OI, the following form shall be substituted, namely:- BJ IINote: Cardinality Means occurance of field in the schema. Below are the the meaning of various symbol used in this column: 0 •• 1 : It means this item is optional and even if mentioned can not be repeated 1..1: It means that this item is mandatory and can be mentioned only once. 1 .. n: It means this item is mandatory and can be repeated more than once O .. n: It means this item is optional but can be repated many times. For example: Previous invoice reference is optional but if required one can mention many previous invoice reference. ••• It is the version of schema. It will be used to keep track of version of Invoice specification. 0 , Version , 1..1 , Version I Mand I string(M '1.0 number atory ax length:l 0) ~ 1 IRN 0 .. 1 Invoice Mand string(M 649b01ft This will be a unique reference number for Refernce atory ax this invoice. It can be generated by Number length:5 application based on the Algorithm 0) provided by E-Invoice system or can be left blank. In case this field has been left blank E-Invoice system will generate it and respond back in response to registration request. In case application send this number then e-Invoice system will validate it and after validation registered same number against this invoice. Invoice will only be valid once it has this number and it is registered on E-invoice system. 2 Invoice_type_code 1 .. 1 Code for Mand string(M B2B/B2C/SEZVVP/SEZVVOP/EXP This will be the code to identify type of Invoice type atory ax VVP /EXPVVOP /DEXP /ISD/BOS/D supply, some of the examples are length:1 C mentioned. It will have also code for bill of 0) entry, invoice and other type of documents. B2C invoice can be mentionted as type and based on that some fields will become optional. Detail JSON schema will mention these details later. 3 Invoice_Subtype_co 1 .. 1 Sub Code Mand Drop Regular / CreditNote / Type of the Document de for Invoice atory Down DebitNote Can be used as Regular for Bill of Supply type and Delivery Challan etc 4 InvoiceNum 1..1 Invoice Mand string(M Sa/1/2019 It will be as per invoice number Rule number atory ax mentionted in CGST/SGST Rule. Rule to be length:1 checked. ---_._- - - - 6) - - - - - - ._ .. - - - --.,' (!) 5 IlnvoiceDate 11..1 I Invoice Date 1 Mand string 21/7/2019 The date when the Invoice was issued. atory (DD/M Format "DD/MM/YVYY" M/VYVY) 6 Iinvoice_currency_co 11..1 I Currency IOPtio string(M USD It depicts an additional currency in which all de code nal ax Invoice amounts can be given along with length:1 INR. one additional currency shall be used 6) in the Invoice. 7 I Reversecharge 10 .. 1 I Reverse I option I Charact Y Is the liability payable under reverse charge 9 Ilnvoice_Period_Star 11..1 I Invoice Mand string 121-07-19 t_Date period start atory (DD/M date (ifthis M/YYVY) sectio n is select ed or used) 10 Ilnvoice_Period_End 11..1 I Invoice Mand string 121-07-19 _Date Period End atory (DD/M date (if this M/YYYY) sectio n is select ed or used Q) 131 Preceeding_lnvoice 11 .. 1 1 Detail of Mand string{M Sa/1/2019 This is the reference of original invoice to _ Number Base Invoice atory ax be provided in the case of debit and credit which is (if this length:1 notes. In mere invoicing this is not being sectio 6) required. It is required to keep future amended by n is. expansion.of e versions of Credit notes, subsequent select Debit Notes and other documents requried document ed or under GST 14 Invoice_Document_ Invoice string{M KOL01 This reference is kept for user to provide Reference reference ax any additional fields for eg., some branch, length:2 their user id, their employee id, sales centre 0) reference etc. 151 Preceeding_lnvoice Date of Mand string 21-07-19 _ Date Invoice atory {DD/M (if this M/YYVY) sectio n is select ed or used) ~ ,.": " Ij~ ;v:d~\i~~{~"') ,/ ',: . ' ,:.'j, { ~" 0'1.f)·li ' ':'~~}~: (i This reference is kept for user to provide erence I I reference I nal I ax I I their receipt advice details to their lenlrth:2 customer. ----------------......•••• • {D , 0) 181 Tender_or_Lot_Refe I 0 .. 1 I Lot / Batch Optio string(M TENDERJAN2020 This reference is kept for mentioning rence Reference nal ax number or detail of Lot or Tender if length:2 supplies are made under such Lot or tender 19 1 Contract_Reference I 0 .. 1 I Contract I Optio I string(M CONT23072019 This reference is kept for mentioning Number nal ax contract number if supplies are made under length:2 any specific Contract 0) 201 External_Reference Any other string(M EXT23222 An additional field for provision of any reference ax additional reference number for such length:2 supply. 0) 211 Project_Reference Project string(M PJTCODE01 This reference is kept for mentioning Reference ax Project number if supplies are made under length:2 any specific Project 221 RefNum 10 .. 1 I Vendor PO I Optio I string(M I Vendor PO /1 0 Reference nat number 10 .. 1 I Vendor PO 231 Ref Date 1 Optio 1 string 121-07-19 100-01-00 nat ~ 25 Supplier _Legal_N 1 .. Supplier _Le Mand string(M The Institute of Charetred Name as appearing in PAN ofthe Supplier ame 1 gal_Name atory ax Accountants of India length:l OO} 26 Supplier _trading_ 0 .. Trade Name Optio string(M ICAI A name by which the Supplier is known, name 1 of Supplier nal ax other than Supplier name (also known as length:l Business name). 00) 27 Supplier _ GSTIN 1 .. Gstin of the Mand Alphanu 29AADFV7589C1Z0 GSTIN of the supplier , 1 Supplier atory meric with 15 characte rs 28 Supplier _Address 1 .. Supplier Mand string(M Vasanth Nagar Address of the Supplier 1 1 addressl atory ax length:l 00) 29 Supplier_Address 0 .. Supplier Optio string(M Bangalore City of the Supplier 2 1 address 2 nal ax length:1 00) 30 Supplier_City 1 .. Supplier Optio string(M Bangalore City of the Supplier 1 address 2 nal ax length:5 0) 31 Supplier _State 1 .. Place Mand string(M Karnataka State of the Supplier 1 atory ax length:5 O} " c'-"I ------------.....••••• @ , Supplier _Pincode I 1 1.. I Pincode I Mand I string(M 1560087 I Pincode of the Supplier ,.~ 32 I atory ax length:6 ) 33 I Supplier_Phone 0 .. Phone Optio string(M 19999999999 1 Contact number of the Supplier 1 nal 34 Supplier_Email 0 .. I eMail id Optio 1 string(M nal 1 1 name atory 37 Billing_ Trade_Na me 1 1.. I Buyer Legal name atory 38 I Billing_GSTIN I 1 1.. I GSTIN I Mand I string(M 129AACCR7832C1ZD I GSTIN of the Buyer atory ax length:l 5) 39 I Billing_POS 11 1.. I State code I Mand Istring(M 129 I Place of supply code of Supply atory ax length:2 Email id of the Supplier. Adarsha It will be Trade Name of buyer ) 40 Billing_Address1 1 .. Address1 Mand string(M Address Address of the Buyer 1 atory ax length:1 00) 41 Billing_Address2 0 .. Address2 option string(M Address Address of the Buyer 1 al ax length:1 00) 42 Billing_State· , 1.. -Place ·Mand string(M Bangalore State of the Buyer 1 atory ax length:5 0) I 43 Billing_Pincode 1 .. pincode Mand string(M 560002 Pincode of the Buyer I 1 atory I ax I length:6 ) 44 Billing_Phone 0 .. Phone Optio string(M 0802223323 contact number of the Buyer 1 number nal ax length:1 2) 45 Billing..:,.Email 0 .. eMail id Optio string(M billing@icaLcom Email id of the buyer. This should be 1 nal ax provided to help E-Invoicing system to length:5 receive this invoice on mail. 0) I .I I' '. , \~> 1 atory 481 Payee_Financial_ 11..1 Account Account Number atory 491 ModeofPayment Payment mode Mand atory 1..1 _Branch atory 511 Payment_Terms I 0 .. 1 I Payment Terms Optio nal 521 Payment_lnstructio I 0 .. 1 I Payment n Instruction Optio nal Cash/Credit/Direct Transfer @ Name of the person to whom payment is to be made Account number of Payee Cash/Credit/Direct Transfer A group of Payee siness terms to s Terms of Payment with the recipient if to be provided A group of business terms providing information about the payment. \,' ~ 53 I Credit_ Transfer 10 .. 1 I I Optio I string(M I I A group of business terms to specify credit nal ax transfer payments. length:5 0) 54 I Direct_Debit 0 .. 1 Optio string(M A group of business terms to specify a nal ax direct debit. 55 I CreditDays 0 .. 1 Due date of I Optio Credit nal Numeric 130-11-2019 (Min length:1 Max length:3 The date when the payment is due. Format "DD-MM-YYYY". ails from details ato 58 I ECOM_ GSTIN eCommerce Optio string( I I Mention og E commerce operator is supply GSTIN nal Max is made through him length: 15) 59 I ECOM_POS 10 .. 1 I State code I Optio I String( 129 I Mention og E commerce operator is supply nal Max is made through him length: @ .., i , y 61 List {items} Items Mand Refer A 1.2 A group of business terms providing atory information about the goods and services invoiced. 62 Document Total 1..1 Man dator y 63 TotalDetaiis 1..1 Bill Mand Refer A 1.3 TotalDetails atory 0 64 Tax Total 1..1 Total Tax Mand Decima When tax currency code is provided, two Amount atory 1(10,2) instances of the tax total must be present, but only one with tax subtotal. 65 Su m _ of_lnvoice_lin 0 .. 1 Item level option Decima Sum of all Invoice line net amounts in the e_net_amount net amount al 1(10,2) Invoice. Must be rounded to maximum 2 decimals. 66 Sum_of_allowances 0 .. 1 total option Decima Sum of all allowances on document level in I _ on_document_leve discount al I (10,2) the Invoice. Must be rounded to maximum I 2 decimals. 67 Sum_of_charges_on 0 .. 1 total other option Decima Sum of all charges on document level in the _ document level charges al I (10,2) Invoice. Must be rounded to maximum 2 decimals. 68 Pre Tax Details Break up of Optio Refer A 1.3 the tax rate nal The total amount of the Invoice without at invoice GST. Must be rounded to maximum 2 level decimals. 69 Paid amount 1..1 Paid Mand Decima The sum of amounts which have been paid amount atory 1(10,2) in advance. Must be rounded to maximum 2 decimals. - (_A \t:) 70 Amount_due_for p 1..1 Payment Mand Decima The outstanding amount that is requested ayment Due atory I (10,2) to be paid. Must be rounded to maximum 2 decimals. 71 Extra 0 .. 1 Optio Information nal 72 Tax_Scheme 1 .. 1 GST, Excise, Mand string( GST,CUST, VAT etc .. Mandatory element. Use "GST" Custom, atory Max VAT eyc. length: 4) 73 Remarks 0 .. 1 Remarks/No Optio string( New batch Items submitted A textual note that gives unstructured te nal Max information that is relevant to the Invoice length: as a whole.Such as the reason for any 100) correction or assignment note in case the , invoice has been factored. 74 Additional_Supporti O .. n optio ng Documents nal 75 Additional_Supporti 0 .. 1 Supporting option string( A group of business terms providing ng_Documents_url document al Max information about additional supporting URLs length: documents substantiating the claims made 100) in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be known by the receiver, an external document (referenced by a URL) or as an embedded document, Base64 encoded (such as a time report). -~ - ""1 (!) ...•. 76 Additional_Supporti 0 .. 1 Supporting option string( A group of business terms providing ng_Documents document in al Max information about additional supporting base64 length: documents substantiating the claims made format. 1000) in the Invoice. The additional supporting documents can be used for both referencing a document number which is expected to be known by the receiver, an external document (referenced by a URL) or , as an embedded document, Base64 I I encoded (such as a time report). 77 Invoice_Allowa n ces 0 .. 1 Total Value option Decima A group of business terms providing _or_Charges of al I (10,2) information about allowances or charges allowances applicable at invoice level as sometime and charges discount or charges may be applicable on at invoice invoice level not on line item level. level 78 Eway Bill Details 0 .. 1 Opti anal 79 Transporter ID 1 .. 1 Transporter Optio Alphan 29AADFV7589CIZ0 GSTIN :: 29AMRPV8729LIZ1 Id nal umeric with 15 charact ers 80 transMode 1 .. 1 Mode of Road / Drop 1/2/3/4 transportati Rail/ Down- on Air / Fixed -- Ship 81 transDistance 1..1 Distance of Decima 20 transportati I (10,2) on -_._--- ® ?6 Sigl1atur~ Detials 0 .. 1 Man dator y 82 transporterName 0 .. 1 Transporter string( SPURTHIR Name Max length: 100) 83 transDocNo 0 .. 1 Transporter TA120; Mandatory if the mode of transport Dpc No is other t ran by Road 84 trar sDoc pate 0 .. 1 T anspor er tring 21-07-2 P19 20/9/201jl Dbc Date DD/M ff1/YYY V) 85 veh cleNc 1..1 Vehicle No Optio tring( KA12KA1 ~34 or KA12K1234 or KA123456 nal V1ax orKAR12 34 length: 0) 87 DSC 1..1 DIgital DSC KEY -lash an option al field since it is signed by the :)1 gnature OT \J:) 11\1 t'Or al also ana nata travels wry He secured ~ latform - - -- - Documert ---- - A 1.0 ShipTo 0 •. 1 Details S Parameter Name No Description Field Specifi cations Sample Value 1 Shl] ping o_Name 1..1 Shipping 0 Mand tring( Adarsha A group ( f business terms providing L gal_Na me atory vlax informati on about the address to which ength: goods an :J services invoiced were or are .....•. .- / I - - ------------ (j) " 60) delivered. 1 ShippingTo_Name 1..1 ShippingTo_ Mand string( Adarsha A group of business terms providing I Trade_Nam atory Max information about the address to which e length: goods and services invoiced were or are 60) delivered. 2 ShippingTo_ GSTIN 1..1 ShippingTo_ Mand string( 36AABCT2223L1ZF A group of business terms providing GSTIN atory Max information about the address to which length: goods and services invoiced were or are 100) delivered. 3 ShippingTo_Address 1..1 ShippingTo_ Mand string{ Address A group of business terms providing 1 Address1 atory Max information about the address to which length: goods and services invoiced were or are 50) delivered. 4 ShippingTo_Address 0 .. 1 ShippingTo_ Optio string{ Address A group of business terms providing 2 Address2 nal Max information about the address to which length: goods and services invoiced were or are 50) delivered. 5 ShippingTo_Place 0 .. 1 ShippingTo_ Optio string( Bangalore A group of business terms providing Place nal Max information about the address to which length: goods and services invoiced were or are 50) delivered. 6 ShippingTo_Pincode 1..1 ShippingTo_ Mand string( 560001 A group of business terms providing Pincode atory Max information about the address to which length: goods and services invoiced were or are 6) delivered. 7 ShippintTo_State 1..1 ShippintTo_ Mand string( Karnataka A group of business terms providing State atory Max information about the address to which length: goods and services invoiced were or are 100) delivered. - ~ •• "', ••• ".) .if. ".\ '5!!hA~;'.'!1'(l1i_jAj$§!L'iMJ&$iG&tG 8 I SubsupplyType I I Supply Type I Mand I String( Supply/ export/ Jobwork A group of business terms providing atory Max information about the address to which length: goods and services invoiced were or are delivered. 9 TrransactionMode Transacion Mand String{ RegulajBilTo/ShipTo A group of business terms providing Mode atory Max information about the address to which goods and services invoiced were or are delivered. Company_Name I 1 .. 1 I Company_N I Mand I string{ I'CA' I Detail of person and address wherefrom ame atory Max goods are dispatched. length: 60) 2 I Address1 I 1 .. 1 Address! string( I Vasanth Nagar I Detail of person and address wherefrom Max goods are dispatched. length: 100) 2 I Address2 Address2 Optio string{ I Millers Road I Detail of person and address wherefrom nat Max goods are dispatched. 3 I City 1 .. 1 I Place Optio nal string( I Bangalore Max length: 100 Detail of person and address wherefrom goods are dispatched. ., -,-/ ------ .. ;:r:Jq~ @ .' 4 I State 11..1 I State I Mand I String( I Karnataka I Detail of person and address wherefrom atory Max goods are dispatched. length: 2) 5 I Pincode 11..1 I Pincode I Mand I string( 560087 Detail of person and address wherefrom atory Max goods are dispatched. length: 1 I SLNO 11..1 I Serial Mand lint I 1,2,3 Number atory 2 litem Description 10 .. 1 litem option string( Mobile The identification scheme identifier of the description al Max Item classification identifier length: 10) 3 IISService 10 .. 1 IISService [Optio Charact YIN Specify whether supply is that of Services or nal er not 4 I HSN code 10 .. 1 I HSN code [Optio string( 1122 A code for classifying the item by its type or nal Max nature. length: 5 I Batch 10 .. 1 I ... [Optio Refer ~ Batch number details are important to be -- nal A 1.3.1 mentioned for certain set of manufacturers 6 I Barcode 10 .. 1 IltemBarcde [Optic string( b123 Barcoding if to be provided need to be nal Max ~ length: 30) 7 Quantity 1 .. 1 Quantity Mand Decima 10 The quantity of items (goods or services) atory 1(13,3) that is charged in the Invoice line. 8 FreeQty 0 .. 1 free Optio Decima 1 Detail of any FOC item quantity nal 1(13,3) 9 UQC 0 .. 1 uom Optio string( Box The unit of measure that applies to the nal Max invoiced quantity. Codes for unit of length: packaging from UNECE Recommendation 8) No. 21 can be used in accordance with the descriptions in the "Intro" Section of UNjECE Recommendation 20, Revision 11 (2015): The 2 character alphanumeric code values in UNECE Recommendation 21 shall be used. To avoid duplication with existing code values in UNECE Recommendation No. 20, each code value from UNECE Recommendation 21 shall be prefixed with an "X", resulting in a 3 alphanumeric code when used as a unit of measure. 10 Rate 1 .. 1 Item Rate Mand Decima 500.5 The number of item units to which the price per quantity atory I (10,2) applies. 11 GrossAmount 1 .. 1 gross Optio Decima 5000 The price of an item, exclusive of G5T, after amount nal I (10,2) subtracting item price discount. The Item net price has to be equal with the Item gross price less the Item price discount, if they are both provided. Item price can not be negative. I 12 DiscountAmount 0 .. 1 discount Optio Decima The total discount subtracted from the Item I amount nal I (10,2) gross price to calculate the Item net price. ,~ - - --- ------ ------ - .1 ••••.• 1 B \ 13 PreTaxAmount 0 .. 1 Pretax Optio Decima 50 This is the Value after the Tax. Ideally this nal I (10,2) would be taxable value in most cases, when ever there is a change in the assesseable value then pretax amount should be used for. 14 AssesseebleValue 1..1 net amount Mand Decima 5000 The unit price, exclusive of GST, before atory I (13,2) subtracting Item price discount, can not be negative 15 GST Rate 1..1 Rate Mand Decima 5 The GST rate, represented as percentage atory 1(3,2) that applies to the invoiced item. 16 lamt 0 .. 1 IGST Mand Decima A group of business terms providing Amount as atory 1(11,2) information about GST breakdown by per item different categories, rates and exemption reasons 17 Camt 0 .. 1 CGST Mand Decima 650.00 Amount as atory 1(11,2) per item 18 Samt 0 .. 1 SGST Mand Decima 650.00 Amount as atory 1(11,2) per item 19 Csamt 0 .. 1 CESS Optio Decima 65.00 Amount as nal 1(11,2) per item 20 StateCessAmt 0 .. 1 State cess Optio Decima 65.00 amount as nal 1(11,2) per item 21 OtherCharges 0 .. 1 Other if any Optio Decima A group of business terms providing nal 1(11,2) information about allowances applicable to the Invoice as a whole. A group of business terms providing information about charges - - - - - - - - - - - ® 22 Iinvoice_line_net_a 10 .. 1 I Invoice line I Optio I Decima I I The total amount of the Invoice line. The mount Net Amount nal 1(11,2) amount is "net" without G5T, i.e. inclusive of line level allowances and charges as well as other relevant taxes. Must be rounded to maximum 2 decimals. 23 IOrder_ Line_Refere Reference option String Reference of purchase order. nce to purchase al (50) order 24 IltemTotal 11..1 I net amount [Optic Decima 5000 A group of business terms providing the nal I (13,2) monetary totals for the Invoice. 25 IOrigin_Country 10 .. 1 I Origin option 5tring( This is to specify item origin country like country of al Max mobile phone sold in India could be I I item length: manufactured in China. 2) 26 15eriaiNoDetaiis 10 .. 1 I ... Optio nal Amount as per invoice and taxes other than G5T, applicable to the Invoice as a whole. Appropriate taxes based on Rule will be applicable. For example either of CG5T& 5G5T or IG5T will be mandatory. As there is no way to show conditional mandatory, II; @ (, optional has been mentionted against all ~ taxes. 2 CGSTValue 0 .. 1 CGST Optio Decima Taxable value as per Act to be specified Amount as nal 1(11,2) per invoice 3 SGSTValue 0 .. 1 SGST Optio Decima Taxable value as per Act to be specified Amount as nal 1(11,2) per invoice 4 CESSValue 0 .. 1 cess Optio Decima Taxable value as per Act to be specified Amount as nal 1(11,2) per invoice 5 StateCessValue 0 .. 1 State cess Optio Decima Taxable value as per Act to be specified Amount as nal 1(11,2) per invoice 6 Rate 0 .. 1 Tax Rate Optio Decima Tax Rate nal 1(11,2) 7 Freight 0 .. 1 Charges Optio Decima nal 1(11,2) 8 Insurance 0 .. 1 Charges Optio Decima nal 1(11,2) 9 Packaging and 0 .. 1 Charges Optio Decima Forwarding nal 1(11,2) 10 Other Charges 0 .. 1 Pretax/post Optio Decima A group of business terms providing charges nal 1(11,2) information about allowances applicable to the Invoice as a whole. A group of business terms providing information about charges and taxes other than GST, applicable to the Invoice as a whole. -- -~ - ~ 11 I Roundoff 10 .. 1 I roundoff I Optio I Decima I I The amount to be added to the invoice value nal 1(11,2) total to round the amount to be paid. Must be rounded to maximum 2 decimals. 12 I Total Invoice Value 11..1 I Total I Mand I Decima I I The total amount of the Invoice with GST. amount atorv 1(11.2) Must be rounded to maximum 2 decimals. 3 WarrantyDate Warranty Date of the ITEM 0 .. 1 Warranty Date number/na I atory me Batch number details are important to be mentioned for certain set of manufacturers 2 I BatchExpiry Date Expiry Date of the Batch Expiry Date I option al 0 .. 1 Optio nal string (DD/M M/YVY Y) 4') 1 I Pretax Particulars I I Pretax Optio string( I I 0 ledger/part! nal Max culars length: 100 2 I TaxOn I I Pretax on IOPtio I Decima I I 0 gross ' nal 1(11,2) amount or other 3 I Amount I I Amount I Optio I Decima I I 0 nal , , \f) " -f Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017Nol-IIf;l. . .lti- Dated Itanagar the, 1 st January 2020 Copy to:- YThe Secretary (Law & Judicial), Govt. of Arunachal Pradesh, Itanagar for information please. 2. The Director (Printing), Govt. of Arunachal Pradesh with a request to print 200 copies in the Extra Ordinary Gazette. 3. Office Copy. ~ (Kanki Darang) Commissioner State Tax Note: The principal rules were published in the Gazette of Arunachal Pradesh, Extraordinary, No. 281, Vol. XXVI, Naharlagun, Monday, August 7, 2017 (APGST Rules, 2017), vide File no. GST/23/2017, dated the 19th July, 2017 and last amended vide notification No. 49/2019- State Tax, dated the 26th December, 2019, published vide File no. GST/24/2017Nol-II, dated the 26th December, 2019.
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