GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS Lw ITANAGAR Notification No. 35 / 2019… — The Arunachal Pradesh Goods and Services Tax Act, 2017 (as amended)

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS Lw ITANAGAR Notification No. 35 / 2019 (State Tax) No. GST/3/017Nol-II Dated Itanagar the 9h October, 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 Arunachal Pradesh Goods and Services Tax Rules, 2017, namely:- 1. (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Sixth 8 2 1 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 t0 a5 the said rules). in rule 214, (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. } 3_ 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 under sub-section (1) of section 37

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS Lw ITANAGAR Notification No. 35 / 2019 (State Tax) No. GST/3/017Nol-II

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