GOVERNMENTOFARUNACHALPRADESH EXCISE & NARCOTICS

28a7ba1782da717a44b0e472df224414ad4c070e · 2017 · Arunachal Pradesh

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Parent: The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 (15e7986c08beccf588d5bfab6ad4a80d6f8faecd)

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GOVERNMENTOFARUNACHALPRADESH EXCISE & NARCOTICS DEPARTMENT OF TAX , E ITANAGAR Notification No . 11 / 2019 (State Tax) No . GST/23/2017Nol -I Dated Itanagar the 29th March , 2 2019 In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act , 2 2017 (7 of 2017) , t the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules , 2 2017 , n namely:- (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules , 2 2019 . Save as otherwise provided in these rules , t 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 , 2 2017 (hereinafter referred to as the said rules) , i in rule 41 , i in sub -rule (1 ) , a after the proviso , t the following explanation shall be inserted , n namely: - " Explanation: - For the purpose of this sub-rule , i it is hereby clarified that the " " value of assets" means the value of the entire assets of the business , w wh whether or not input tax credit has been availed thereon . " . 3 . With effect from pt April , 2 2019 , i in Rule 42 of the said rules , - (e) in sub rule (1) , - a . in clause (f) , t the following Explanation shall be inserted , n namely:- "E "Explanation: For the purpose of this clause , it is hereby clarified that in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the said Act , v value of T4 shall be zero during the construction phase because inputs and input services will be commonly used for construction of apartments booked on or before the date of issuance of completion certificate or first occupation of the project , w wh whichever is earlier , a and th

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2 · . In the Arunachal Pradesh Goods and Services Tax Rules , 2 2017 (hereinafter referred to as the said rules) , i in rule 41 , i in sub -rule (1 ) , a after the proviso , t the following explanation shall be inserted , n namely: -

3 · . With effect from pt April , 2 2019 , i in Rule 42 of the said rules , -

4 · . W With effect from P 1 April , 2 2019 , i in rule 43 of the said rules , -

5 · . I In the said rules , a after rule 88 , t the following rule shall be inserted , n namely: -

6 · . With effect from pt April , 2 2019 , in the said rules , for rule 100 , t the following rule shall be substituted , n namely:-

7 · . With effect from pt April , 2 2019 , i in the said rules , f for rule 142 , t the following rule shall be substituted , n namely:-

8 · . W With effect from I51 April , 2 2019 , i in the said rules , f for FORM GST DRC -01 , t the following FORM shall be substituted , n namely:-

4 · . Only applicable fields may be filled up .

5 · . Column nos . 2 , 3 3 , 4 4 and 5 of the above Table i . e . t tax rate , t turnover and tax period are not mandatory .

6 · . Place of Supply (POS) details shall be required only if the demand is created under

9 · . With effect from 1 51 April , 2 2019 , i in the said rules , f for FORM GST DRC -02 , t the following FORM shall be substituted , n namely:-

4 · . Only applicable fields may be filled up .

5 · . Column nos . 2 , 3 3 , 4 4 and 5 of the above Table i . e . t tax rate , t turnover and tax period are not mandatory .

6 · . Place of Supply (POS) details shall be required only if the demand is created under the IGST Act. " .

10 · . With effect from l5 1 April , 2019 , in the said rules , for FORM GST DRC -07 , the following FORM shall be substituted , n namely:-

1 · . D Details of order :

2 · . Issues involved :

3 · . D Description of goods I services (if applicable):

4 · . Section(s) of the Act under which demand is created:

5 · . D Details of demand :

4 · . Only applicable fields may be filled up .

5 · . Column nos . 2 , 3 , 4 4 and 5 of the Table at serial no . 5 i . e . tax rate , t turnover and tax period are not mandatory .

6 · . Place of Supply (POS) details shall be required only if the demand is created under the IGST Act. " .

11 · With effect from I5 1 April , 2019 , ...-in the said rules , for FORM GST DRC -08 , the following FORM shall be substituted , n namely:-

2 · . Y Your application for rectification of the order referfed to above has been examined

4 · . The order referred to above (issued under section 129) requires to be w ithdrawn ii D

5 · . D Description of goods I services (if applicable) :

6 · . Section of the Act under which demand is created:

7 · . Details of demand , i if any , a after rectification:

5 · . Only applicable fields may be filled up .

6 · . Column nos . 2 , 3 , 4 4 and 5 of the Table at serial no . 7 i . e . tax rate , t turnover and tax period are not mandatory .

7 · . Place of Supply (POS) details shall be required only if the demand is created under the IGST Act.

8 · . Demand table at serial no . 7 shall not be filled up if an order issued under section 129 is being withdrawn . " .

12 · . With effect from I5 1 April , 2019 , in the said rules , for FORM GST ASMT -13 , the following FORM shall be substituted , n namely:-

4 · . Only applicable fields may be filled up .

5 · . Column nos . 2 , 3 3 , 4 4 and 5 of the above Table i . e . tax rate , turnover and tax period are not mandatory .

6 · . Place of Supply (POS) details shall be required only if demand is created under IGST Act. " .

13 · . With effect from I5 1 April , 2019 , in the said rules , for FORM GST ASMT -15 , the following FORM shall be substituted , n namely:-

4 · . Only applicable fields may be filled up .

5 · . Column nos . 2 , 3 3 , 4 4 and 5 of the above Table i . e . tax rate , t turnover and tax period are not mandatory .

6 · . Place of Supply (POS) details shall be required only if demand is created under IGST

14 · . With effect from l5 1 April , 2019 , in the said rules , for FORM GST ASMT -16 , the following FORM shall be substituted , n namely:-

15 · . With effect from I51 April , 2 2019 , i in the said rules , i in FORM GST CPD -02 , f for the table an d Note below the table , t the following table and Note shall be substituted , n namely:-

2 · . The Director (Printing) , G Govt . of Arunachal Pradesh with a request to print 200 copies in the Extra Ordinary Gazette .

3 · . Office Copy .