GOVERNMENT OF ARUNACHAL PRADESH I JDEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR — The Arunachal Pradesh Goods and Services Tax Act, 2017 (as amended)

. J GOVERNMENT OF ARUNACHAL PRADESH I JDEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 35 /2019 (State Tax) Dated Itanagar the 9th October, 2019 r _ A ( ~~ ~ l . No. GST/23/2017/Vol-II ~ ",: \ ' \ ' c( 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:- (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2019. Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. In the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 21 A,- (a) in sub-rule (3), the following explanation shall be inserted, namely:- "Explanation.-For the purposes of this sub-rule, the expression "shall not make any taxable supply" shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension. "; (b) after sub-rule (4), the following sub-rule shall be inserted, namely:- "(5) Where any order having the effect of revocation of suspension of registration has been passed, the provisions of clause (a) of sub-section (3) of section 31 and section 40 in respect of the supplies made during the period of suspension and the procedure specified therein shall apply.". In the said rules, in rule 36, after sub-rule (3), the following sub-rule shall be inserted, namely:- "( 4) Input tax credit to be availed by a registered person in respect of invoices or debit notes, the details of which have not been uploaded by the suppliers und