The Arunachal Pradesh Goods and Services Tax (Seventh Amendment) Rules, 2017.

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..... enth Amendment) Rules, 2017. (2) 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 rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02 , on the common portal either directly or through a Facilitatio .....

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..... 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10 . ; (v) in FORM GST CMP-02 , for the words, figures and brackets See rule 3(2) , the words, figures, brackets and letter See rule 3(3) and 3(3A) shall be substituted ; (vi) in FORM GSTR-1 , for Table 6, the following shall be substituted, namely :- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/Bill of export Integrated Cess No. Date Value No. Date .....

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..... 3 4 5 6 7 8 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports ; (viii) in FORM GSTR-4 , after instruction No. 9, the following shall be inserted, namely :- 10. For the tax periods July, 2017 to September, 2017 and October, 2017 to December, 2017, serial 4A of Table 4 shall not be furnished. Marnya Ete Commissioner to the Government of Arunachal Pradesh, Itanagar. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia. .....

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