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TMI BlogArunachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... al Pradesh Goods and Services Tax (Third Amendment) Rules, 2019. (2) They shall come into force on the date of their publication in the Official Gazette. 3. In the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-rule (1), after the first proviso, the following provisos shall be inserted, namely:- Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration : Provided also tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iv) furnish a return for every financial year or, as the case may be, part thereof in FORM GSTR-4, till the thirtieth day of April following the end of such financial year, ; (iii) the proviso shall be omitted; (e) in sub-rule (2), for the portion beginning with the words return under and ending with the words other amount , the following shall be substituted, namely:- statement under sub-rule (1) shall discharge his liability towards tax or interest ; (f) in sub-rule (4),- (i) after the words and figures opted to pay tax under section 10 the words, letters, figures and brackets or by availing the benefit of notification of the Government of Arunachal Pradesh, Department of Tax, Excise N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urn in FORM GSTR-4 for the said period till the thirtieth day of April following the end of the financial year during which such withdrawal falls shall be substituted; (h) after sub-rule (5), the following sub-rule shall be inserted, namely:- (6) A registered person who ceases to avail the benefit of notification of the Government of Arunachal Pradesh, Department of Tax, Excise Narcotics No. 02/2019 State Tax (Rate), dated the 7th March, 2019, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 147, Vol. XXVI, Naharlagun, Friday, April 5, 2019 vide File No. GST/24/2017/Vol-I, dated the 7th March, 2019, shall, where required, furnish a statement in FORM GST CMP-08 for the period for which he has paid tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) ARN Auto (After filing) (d) Date of filing Auto (After filing) 3. Summary of self-assessed liability (net of advances, credit and debit notes and any other adjustment due to amendments etc.) (Amount in ₹ in all tables) Sr. No. Description Value Integrated tax Central tax State/ UT tax Cess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been concealed therefrom. Signature Place : Date: Name of Authorised Signatory Designation/Status Instructions: 7. The taxpayer paying tax under the provisions of section 10 of the Arunachal Pradesh Goods and Services Tax Act, 2017 or by availing the benefit of notification No. 02/2019 State Tax (Rate), dated the 7th March, 2019, dated the 7th March,2019] shall make payment of tax on quarterly basis by the due date. 8. Adjustment on account of advances, credit/debit notes or rectifications shall be reported against the liability. 9. Negative value may be reported as such if such value comes after adjustment. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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