GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX , EXCISE & NARCOTICS ITANAGAR

rules · 2017 · Arunachal Pradesh

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

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- t. - t-- ., GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX , EXCISE & NARCOTICS ITANAGAR Notification No. 07 I 2020 (State Tax) Dated Itanagar the, 2nd March 2020 No. GST/23/2017No)-II In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2020. 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, with effect from the l " March, 2020, in rule 31A, for sub -rule (2), the following sub-rule shall be substituted, namely:- "(2) The value of supply of lottery shall be deemed to be 100/128 of the face value of ticket or of the price as notified in the Official Gazette by the Organising State, whichever is higher. Explanation= For the purposes of this sub-rule, the' expression "Organizing State" has the same meaning as assigned to it in clause (f) of sub-rule (I) of rule 2 of the Lotteries (Regulation) Rules , 2010.". SdI- Memo No. GST/23/2017NollII/614£ Copy to:- (Kanki Darang) Commissioner State Tax Dated Itanagar the , 2 2nd March 2020 Jc ' The Secretary (Law & Judicial), Govt . of Arunachal Pradesh, Itanagar for information please. 2 . The Director (Printing), Govt . of Arunachal Pradesh with a request to print 200 copies in the Extra Ordinary Gazette. Office Copy. (Kanki Darang) Commissioner State Tax Note: The principal rules were published in the Gazette oflndia, Extraordinary, Part II, Sect

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

2 · The said persons shall not be required to furnish reconciliation statement in FORM GSTR-9C to the Arunachal Pradesh Goods and Services Tax Rules, 2017 under sub-section (2) of section 44 of the said Act read with sub-rule (3) of rule 80 of the said rules:

3 · . Office Copy.

2 · Registration.- The said class of persons shall, with effect from the date of appointment of IRP I RP, be treated as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter referred to as the new registration)in each of the States or Union territories where the corporate debtor was registered earlier, within thirty days of the appointment of the IRP/RP:

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

2 · . This notification shall come into effect from the 151 day of April, 2020.

2 · Payment of taxes for discharge of tax liability as per FORM GSTR-3B. - Every registered person furnishing the return in FORM GSTR-3B of the said rules shall , subject to the provisions of section 49 of the said Act, discharge his liability towards tax by debiting the electronic cash ledger or electronic credit ledger , as the case may be and his liability towards interest , p penalty , fees or any other amount payable under the said Act by debiting the electronic cash ledger, not later

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

3 · . Office Copy

2 · . This notification shall be deemed to come into force with effect from the 30th Day of November , 2 2019.

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

1 · i. In the said notification , in the first paragraph, for the first proviso, the following proviso shall be substituted, namely: -

3 · . Office Copy

2 · . This notification shall come into force with effect from the 15t day of April, 2020 .

3 · . Office copy.