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

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 41/2019 (State Tax) 8 No. GST/23/2017/Vol-II Dated Itanagar the 14th November; 2019 1 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 4 1 rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- 1 { 1 . (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2019. (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 FORM GST RFD-01, in Annexure 1 { (a)fer Statement IA, the following Statement shall be substituted, namely: "Statement IA [rule 89(2)(h)] Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first Js (L~w) proviso to section 54(3)] Details of documents of inward Tax paid on Details of documents Tax paid on supplies received of inputs inward of outward supplies outward received supplies issued supplies_ T yp GS e Ty S of TIN Ty Ta Int Sta pe Ty Ta of of Int C Sta N De D Xa tel pe D Xa egr en of egr tel Plier Do 1 3 N T Ov ade Do a ; Tefli ISel cu Ta Ta ard cu 1 f me a] Su me al GS X nt ax X nt ue X ax ue X ppl TIN y 2 3 7 | 8 9 10 11 12 13 4 5 16 17 18 19 B2 Bl B2 C 22+/2 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) Document Details BRC/ FIRC Integrated Type of Taxable Cess No. Date Value Tax No. Date Value Document value 2 3 4 5 8 9 10 11 12 Sr