GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX , E EXCISE . -;& NARCOTICS ITANAGAR

abce0ab3daff77dc67fe0daa3bf3db4bdc819dd0 · 2017 · Arunachal Pradesh

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

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GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX , E EXCISE . -;& NARCOTICS ITANAGAR Notification No . 3 3 / 2019 - S State Tax (Rate) Dated Itanagar , t the 29th March , 2 2019 No . GST/24/2017Nol -I In exercise of the powers conferred by sub-sections (1) , (3) and (4) of section 9 , sub -section ( 1) of section 11 , s sub -section ( 5) of section 15 , s sub -section ( 1) of section 16 and section 148 of the Arunachal Pradesh Goods and Services Tax Act , 2017 (7 of 2017) , t the State Government , on the recommendations of the Council , a and on being satisfied that it is necessary in the public interest so to do , hereby makes the following further amendments in the notification . of the Government of Arunachal Pradesh , Department of Tax , E Excise & Narcotics No.11/2017 -State Tax (Rate) , dated the 28 1 hJune , 2 2017 , p published in the Gazette of Arunachal Pradesh , Extraordinary , N No . 184 , Vol. XXVI , N Naharlagun , Friday , J June 30 , 2 2017 , vide File no . GST/24/2017 , d dated the 28 1 hJune , 2 2017 , n namely:- In the said notification , - (ii) in the opening paragraph , (d) after the word , brackets and figures " conferred by sub-section (l) , " , the word , brackets and figures " sub -section (3) and sub-section ( 4 )" shall respectively be inserted; (e) the word " and" after the words and figures " sub -section (5) of section 15" shall be substituted by the symbol " , " ; (f) after the word , b brackets and figures " section (16) " , t the words and figure " " and section 148" shall be inserted; (ii) in the Table , - (e) against serial number 3 , f for item (i) , a and the entries relating thereto in column (3) , ( (4) and (5) , t the following items and entries shall be substituted , n namely , - Table .:; (Provisions of paragraph 2 of this noti

Rule TOC

1 · in item (xii) in column (3) , f for the entry , t the following entry shall be substituted , namely: -

2 · . This notification shall come into force with effect from the 1st day of April , 2 2019 .

3 · . Office copy .

1 · Where % completion as on 3l5 1 March , 2019 is not zero or where there is inventory in stock

2 · . Where % completion as on 3 _ ~ st March , 2019 is zero but invoicing has been done having time of supply before 31st March , 2 2019 , a and no input services or inputs have been received as on 31st March , 2 2019 , " Te" shall be calculated as follows: -

3 · . Notwithstanding anything contained in paragraph 1 or paragraph 2 above , Te shall be determined in the following situations as under:

1 · . The value ofT at Ci 9 has been estimated for illustration based on weighted average tax on inputs .

2 · . In actual practice , the registered person shall take ' aggregate of ITC taken as declared in GSTR-3B of tax periods from 1 . 7 . 2017 or commencemnt of project which is later and transitional credit taken under section 140 of CG ST Act ' as value ofT.

1 · . The value of Tat Cl 9 has been estimated for illustration based on weighted average tax on inputs .

2 · . ln actual practice , the registered person shall take ' aggregate of ITC taken as declared in GSTR-38 of tax periods from 1 . 7 . 2017 or commencemnt of project which is later and transitional credit taken under section 140 ofCGST Act ' as value ofT.

1 · Where % completion as on 3P 1 March , 2019 is not zero or where there is inventory in stock

3 · . Notwithstanding anything contained in paragraph l or paragraph 2 above , Te shall be determined in the following situations as under:

2 · . In actual practice , the registered person shall take ' aggregate of ITC taken as declared in GSTR-38 of tax periods from 1.7 . 2017 or commencemnt of project which is later and transitional credit taken under section 140 of CGST Act ' as value of T .

2 · . In actual practice , the registered person shall take ' aggregate of ITC taken as declared in GSTR-38 of tax periods from 1 . 7 . 2017 or commencemnt of project which is later and transitional credit taken under section 140 ofCGST Act ' as value ofT .

7 · . GSTIN:

8 · . RERA registration Number of the Project:

9 · . Name of the project , i if any:

10 · . The location details of the project , w ith clear demarcation of land dedicated for the project along with its boundaries including the longitude and latitude of the end points of the project:

11 · . The number , t type and the carpet area of apartments for booking or sale in the project:

12 · . Date of receipt of commencement certificate:~ -

4 · . I hereby exercise the option to pay tax on construction of apartments in the above mentioned project as under :

5 · . I understand that this is a onetime option , w hich once exercised , shall not be allowed to be changed .