No. GST/23/2017/Vol-II — The Arunachal Pradesh Goods and Services Tax Act, 2017 (as amended)

s- No. GST/23/2017/Vol-II GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 41 12019 (State Tax) Dated Itanagar the 14th November, 2019 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 Central Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Seventh 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 he said rules),- \ (l s- 'v;" V (i) in FORM GST RFD-Ol, in Annexure 1, V (i) in F ;" V (a l- (a l-fuTS tatement lA, the following Statement shall be substituted, namely:- "Statement lA [rule 89(2)(b)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)] (b) for Statement 2, the following Statement shall be substituted, namely:- "Statement 2 [rule 89(2)(c)] Refund Type: Export of services with payment of tax (accumulated ITC) ( c) for Statement 3, the following Statement shall be substituted, namely:- "Statement 3 [rule 89(2)(b) and rule 89(2)( c)] Refund Type: Export without payment of tax (accumulated IT C) (d) for Statement 4, the following Statement shall be substituted, namely:- Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on "Statement 4 [rule 89(2)( d) and rule 89(2)( e)] payment of tax) (e) after Statement 4, the following Statement shall be inserted, namely:- "Statement 4A Refund by SEZ on account of supplies received from DT A - With payment