Rule, 2020

Text

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GOVERNMENT OF ARIJNACHAL PRADESH

DEPARTN4ENT OF TAX. EXCISE &, NARCOTICS

ITANAGAR

Notification No. 93 /2Q2O State Ta.x Dated ltanagar the, 22nd December, 2020 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 lollowing rules furlher to amend the Arunachal Pradesh Goods and l. Short title and commencement. - ( I ) These rules nay be called the Arunachal pradesh Goods and Services Tax (Fourteenth Amendment) Rules, 2020.

(2) Save as otherwise provided in these rules. they shall come into force on the date of thcir publication in the Olficial Gazefie.

2. In the Arunachal I'radesh Goods and Services Tax Itules.20l7 (hereinalier rcl-erred to as llte said rules).in lule 8. ltrr sub-rulc (4A). u'ith eflect lionr a date to be notillccl. the lbllou'ing suh- rule shall besubstituted. namely: - "(z1A) Every application made under rule (4) shall be lollowed by-

(a) biometric-based Aadhaar authenticatior.r and taking photograph. unless exemprcd under sub-section (6D) ol section 25. if he has optecl lbr authenticarion ol'Aaclhaar number; or

(b) taking biometric information, photograph and verification of such othcr KyC documents. as notified. unless the applicant is exempted under sub-section (6D) ol section 25. if he has opted not to get Aadhaar authentication done, ol'thc applicant rvhere the applicant is an individual or of such individuals in relation to the applicant as notified under sub-section (6C) of sectior.r 25 where the applicant is not an individual. along i,r,'ith tl.re veriflcation olthe original copy of the documents uploaded uith thc applicarion in FORM GST IIEG-01 at one ol'the Facilitation Ccntres notilicd b1,the Commissioner fbr rhe purpose of'this sub-rr-rle and the application shall be cleenred to be conrpletc onll'alier complelion o1'thc' process laid dou,n under this sub-rule.".

3. [n the said rules, in rule 9.-

(a) in sLrb-rule ( I ), -

(i) alier the words "applicant within a period of', for the word "three". the worcl '.sevcn" shall be substituted:

(ii) lor the proviso, the lbllor.ving proviso shall be substitutcd. nameh: - "Providcd that rvhere- 4 ,Z 0\ \b' t,v I xv

(a) a person, other than a person notifled under sub-section (6D) of section 25' fails to undergo authentication olAadhaar number as specified in sub-rule (4A) ofrule 8 or does not opt for authentication of Aadhaar number; or

(b) the proper officer. with the approval ofan officer authorised by the Commissioner not below the rank of Assistant commissioner, deems it fit to carry out physical the registration shall be granlecl uithin thirty days olsubmission ofapplication' atter physiJal verification ofthe place ofbusiness in the presence ofthe said person' in the nlunn., prntid"d ttnder rule 25 and verillcation of such documents as the proper ollicer rnay deem f-rt. ";

(b) in sub-rule (2), -

(i) for the word "three", the word "seven" shall be substituted; (ii)lbr the proviso' the fbllowing proviso shall be substituted' namely: - "Provided that where-

(a) a person. other than a person notified under sub-section (6D) ol section (4A) olrule 8 or does not opt lbr authentication of Aadhaar numberi or

(b) the proper o|lcer. with the approval of an olficer authorised by the carry out physical verification of places ofbusiness' date of submission of the application ";

(c)fbr sub-rule (5), the following sub-rule shall be substituted' namely: - "(5) Il the proper oflicer lails to take any action, -

(a) within a period oi seven working days from the date of submission of the or cases where a persoli is covered under proviso to sub-rule ( I ); or clarification, information or documents lumished by the applicant under sub-rule t)\ the application fbr grant of registration shall be deemed to have been approved.".

(a) in clause (b). after the uords "goods or ser'ices". rhe uorcls ''or.both" shali be inserted:

(b) after clause (d). the lollowing clauses shall be insened. namely:- "(e) avails input tax credit in violation ofthe provisions olsection l6 of the Act or thc rules made thereunder; or

(l) furnishes the details of outward supplies in FoRM GsrR-l under section 37 fbr one or more tax periods which is in excess ofthe outward supplies declared by him in his valid return under section 39 lor the said tax periods: or

(g) violates the provision of rule 868."

5. In the said rules. in rule 2 lA.-

(a) in sub-rr.rle (2). the words ".after allording the said person a reasonable opponunitt, ol- being heard," shall be omitted;

(b) after sub-rule (2), the following sub-rule shall be inserted, namely: - "(2A) where, a comparison ofthe retums lurnished by a registered person under section i9 with

(a) the details of outward supplies furnished in FORM GSTR-l; or

(b) the details of inward supplies derived based on the demils of oulward supplies furnished by his suppliers in their FORM GSTR-I, or such other analysis. as nray be carricd olrt on the recomntenclations ol the CoLrncil. show that there are significant dilferences or anomalies indicating contravention ol the provisions olthe Act or the rules made thereunder. leading to cancellation ol'registration ol the said person. his registration shall be suspended and the saici person shall be intimated in FORM GST REG--31. elecrronically. on the common porral. or bl,scnding a communication to his e-mail address provided at the time of registratior.r or as antendecl from time to time, highlighting the said dillerences and anomalies and asking him ro explain, within a period of thirty days, as to why his registration shall not be cancelled.",

(c) in sub-rule (3), after the words, brackets and figure',or sub-rule (2),.. the r,",ords. brackets. figure and letter "cr sub-rule (2A)" shall be inscned:

(d) after sub-rule (3), the following sub-rule shall be inserted, namely: - "(3A) A registered person, whose registration has been suspended under sub-rule (2) or sub-rule (2A), shall not be granted any relund under section 54. during tl.re period ol suspension of his registration.":

(e) in sub-rule (4). -

(i) after the words, brackets and figure "or sub-rule (2)". the rvords. brackets. ligurc and Ietter "or sub-rule (2A)" shall be insefied;

(ii) the following proviso shall be inserted" namely: -

6. ln the said rules. in rule 22'-

(a) in sub-rule (3), atier the words' brackets and figure "the show cause issued under sub- rule ( I )... the words. Lrackets. ligures and letters .'or under sub-rule (2A) of rulc 2 I A" shall be inserted:

(b) in sub-rule (4). afier the words' brackets and figure "reply turnished under stth-rule (2)". the *ora,. U'u'"fti', f'g"tt *9 letters "or in '"tpon" to the notice issued under ,ut-rut" (2A) of rule 21A" shall be inserted'

7. In the said rules, in rule i6, in sub-rule (4), with et-fect from the 1" day of January' 2021'- be subst itured;

(b) words, brackets and figures "by the suppliers under sub-section (l ) ofsection 37". at both ,f',. pf"tt *fltte-they occur' the words' letters and figure "in FORM GSTIT-1 or using the invoice furnishing facility" shall be insefied; *"'J' :ro per centl'' the figure and words "5 per cent'" shall be '(5) Not\\ itlistanding anything contair.red in this rule' - goods or service, o' Uoifl '"a"' tection 37 in FORM GSTR-f if he has not furnished ih" ,",rrn in FORM GSTR-3B lbr preceding two months;

(b) a registered person, required to.I'urnish return for every quarter under the p^roviso to or both under section 37 in FORM GSTR-I or using the invoicc ft,rni.lri,rg iociLity. il.he has r.rot fumished the rerurn in FORM GSTR-3B fbr Preceding tax Period;

(c) a registered person. who is restricted fiom using the amount available in electronic credit ledger to ai..f-rutgt f it iiot'ifity to*ards tai in excess ofninety-nine per cenr' ol such tax liability r"i.r?rr" gog. shall not be allowed to f-urnish the details of outuard supplies of goods o, '"*it"t or both under section 37 in FORM GSTR-I or ttsing the invoice t'un',irt.,l,]g iociLitf if he has not furnished the return in FORM GSTR-3B fbr preceding tax Pcliod

9. ln rhe said rules, atier rule 864, with eflect from the 1'r day olJanuary,202l, the follor'r ing rtrle shall be inserted. namelY: - ..g68. Restrictions on use of amount available in electronic credit ledger.-Notwithstanding onftf-,ing co.tained in thesc rulcs, thc registered person shall not use the amount available iu "Provided that the susper-rsion ofregistration under this rule may be revoked by the proper ol1icer. anytir,re during the ptntlt-nty olthe proceedings for cancellation' if he deems fit.".

substituted.

8. ln the said rules. in rule 5g. atier sub-rule (4)" the tblloning sub-rule shall be inserted, namely: eleclroiric credit ledger to discharge his Iiability towards outprit tax in excess of niletv-nine ,ercent olsuch tax liability. in cases where the value oltaxabie supply other rhan exerript supptv and zero-rated supply, in a month exceeds lifty lakh rupees: Provided that the said restriction shall not apply where -

(a) the said person or 1he proprietor or kafta or the managing director or any of its two partners, whole-time Directors, Members ol Managing committee of Associations or Board of rrustees. as tlre casg may be. ha'e paid more trran one rakl.r rupees as incorre tax under the Income-tax Act, 1961(43 of 1961) in each of the lasr two financial vears lor which the time linit to file return ol income under subsection (l) of section lit) 61- the said Act has expired; or

(b) the registered person has received a lelund amount of nrore than one lakJr rr.rpees in rhe prcceding financial )'ear on account ofrinutilisecl input tax crcdit uncier clause 1i) of Iirst proviso olsub-seclion (j) ofsection 54; or

(c) the registered person has received a refund amount of more than one lakh rupees in {he preceding financial vear on account olunutilised input tax credit under clause (ii) ol'first proviso ofsub-section (3) ofsection 54; or

(d) the registered person has discharged his liability towards output tax through the electronic cash ledger for an amount which is in excess of I oz ol'the total output tax liability. applied cumulatively, upto the said month in the current financial year; or

(e) the registered person is -(i) Government Department; or

(ii) a Public Sector Underlaking; or (iii)a local aurhority; or Provided further that the Commissioner or an olficer authorised by him in this behallmav renrot.e the said restriction after such verifications and such sal'eguards as he may tleenr fit.".

10. In the said rules. in rule 138, in sub-nrle (10), with effect lrorn thc I'r day of .lanuari,. 20J i .-

(a) in the Table, against serial number l, in column 2, for the Iigures ar.rd letters ,'100 knr.". the figures and letters "200 km." shall be substituted:

(b) in the Table. against serial number 2. in column 2. for the figures and letters .,100 km.". the figures and letters "200 km." shall be substituted.

I l in the sai<l rules. in iirle 138E. -

(a) in clause (b), for the words "two months". tlre words "two tax periods" shall be substituted;

(b) after clause (c).the following clause shall be inserted. nantely:- "(d) being a person. u'hose registration has bcen suspended under the provisions ol sub-rule ( I ) or sub-rule (2) or sub-rule (2A) of rule 2 I A.".

I2. In the said rules. alter FORM GST REG-30. thc lollou,ing FORM shali bc inserred. nanrelr.- Relerence No.

To.

GSTIN

Name:

Address:

lntimation for suspension anrl notice for cancellation of registration ln a comparison of tlie fbllowing' namely'

(i) returns turnished by you under section 39 ofthe Central Goods and Services Tax (ii) ( iii) Act. 201 7r ".*r-a.

supplies details f urnished by you in FORM CSTR-l:

auto-generaied details of your inwards supplies revealed n Observation 1 o Observatiorr 2 o Observation 3 (tletuiLs to be./illed based on the crireria relevunt for the tc*payer)' Amnachal Pradesh Goods ""d j;;t;it;t'i;x Act' 2017 and the rules made thereunder' such that sutirtactority. tt.'uti 'nok" yout registration liable to be cancelled'

3. Considering that the above discrepancies/anomalies are grave and pose a serious threat to inreresr ol revenue. ". "" i;;;;;;,-,]!"rrr., your registration srands suspended- with efl'ect liom the clate of this communication' in terms of sub-rule (2A) of rule 21 A'

4. You are requested to submit a reply to the jurisdictional tax officer within seven working davs fiom the receipt "f thir";;;, ;;J'iaitg't-pr"Il"ion to the above stated discrepancv/ :::il];H;ffiil..r.rt. oiv"u. i'"a".,i"'i, on GST tornton portal' bv anv person' in anv ;;;;;: ;;;"i- be specii'icallv trought to the notice of jurisdictional oflicer' with the reply along *ith'li;;t;-r;t furnished by you' and any further verification as j urisdictional ofljcer considers necessary' ,"pfy *lifrin tlie prescribed period or do not t'urnish a satist'actory reply' Natt're:

NB: This is a system generated notice and does not require signature by the issuing authority... sd/- (Kanki Dara_ng) flhe Secretary (Law & Judicial), Govt. of Arunachal pradesh, Itanagar forinformation please. 2 The Director (printing), Govt. of Arunachal pradesh with a request to print 200 copies in the Extra Ordinary Gazerte.

3. Offrce Copy ara1_+ (Kanki Darang) Note: The principal rules were pubtished in rhe Gazeue "rt^'.Tffi:l';'fi3i,,-t?iirffi'rr.".no. 281. vol. XXIV. Naharlagun..Monday^ Augusr 7.2017. r,irle notirication (otaii ri;1.i..2017) dated the l9rh.luly 2017. published yicle'ftle no. CSI-/2j12017. dated the l9rr,.tulr. 2017and last amended vizle norification No.9212020-Stare.rax. Jaied,ir.-i;;'N-.;;.i"r. anzo.published in the Gazette of Arunachar pradesrr. Exrraortrinary no. r92. Vor. XXVIIINaharlagun, September 8, 202 r , vide fire no. GST/23/201 7/Vor-r. dated the r 0,r, November.2020.

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