Rule, 2021

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

GOVERNMENT OF ARUNACHAL PRADESH

DEPARTMENT OF TAX, EXCISE & NARCOTICS

ITANAGAR

Notification No.3212O21 State Tax No. GSTi 23l2O77 /Yo1-11 Dated Italagar the, 29rh August, 2021 In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2OlT (OT of 20171, the Government, on the recommendations of the Council, hereby makes the following rules further to amend the Arunachal pradesh Goods and Services Tax Rules, 2017, narnely - I. Short title and commencement. - (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Seventh Amendment)

(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, _.

(i) in sub-rule (1) of rule 26, -

(a) in the fourth proviso, for the iigures, ietters and words ,,31st day of August, 2021" , the ligures, letters and words ,,31"t day of October, 202 l" shal1 be substituted;

(b) with effect from the 1st day of November, 2021, all the provisos shall be omitted;

(ii) with effect from the 1st day of May, 2021, in, rule 13gE, after the fourth proviso, the following proviso shall be inserted, namely: _ "Provided also that the said restriction shall not apply during the period from the lst day of May, 2O2I till the l8th day of August, 2021, in case where the return in FORM GSTR-3B or the statement of outward supplies in FORM GSTR-I or the statement in FORM GST CMP-O8, as the case may be, has not been furnished for the period March, 2O2l to May,2O2l.";

",1N):ii- tirl- TE+ 6_-.E ''.}, -? gt:8 ea sqr I f q \o 7vr after the words, "with effect from rder Reference No. -------, dated ------ ------", the words, "vide " shall be inserted;

J", V

(iii) in s7/ I

(b) the words, "for conducting business without registration despite being liable for registration' shall be omitted;

(c) at the end after "Designation", the word ,,Address,, shall be inserted.

Memo No. cST /23 12017 /Vol-tI Copy to: - y'tt'r. Secretary (Law & Judicial), Gort. of Arunachal pradesh, Itanagar for information please.

2. The Director (Printing), Govt. of Arunacha-l pradesh with a request to print 2O0 copies in tJ e Extra Ordinary Gazette.

3. Office Copy (Kanki Darang) Commissioner of State Tax Ncte: The crincipal rules were published in the Gazette of Arunachal Pradesh, Extraordinary, No. 281, Vo1. XXN, Nahariagun, Monday, August 7, 2OL7, dated the 19tr, July 2OlZ vide APGST Rules, 20i7, dated the 19ft July, 20 17, publish ed uide fiie no. GST/ 2 3 I 2017 , d,ated, the 19th July, 2017 and were 1ast amended uide notification No. 3Ol2O21 - State Tax, dated the 30th July, 2O2t uid.e fiIe no. GSrl25l2OlU Vol-ll, dated the 30ft July, 2021.

sd/- (Kartki Darang) Commissioner State Tax Dated Itanagar the, 29th August, 2021lct<

Provisions this rule answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Arunachal Pradesh Goods and Services Tax Act, 2017