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TMI BlogArunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... tal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account, or any other information, as may be required on the common portal in order to comply with any other provision.". 3. In the said rules, in rule 21, after clause (c), the following clause shall be inserted, namely :- "(d) violates the provision of rule 10A.". 4. In the said rules, after rule 32, with effect from the 1st day of July, 2019, the following rule shall be inserted, namely: - "32A. Value of supply in cases where Kerala Flood Cess is applicable.- The value of supply of goods or services or both on which Kerala Flood Cess is levied under clause 14 of the Kerala Finance Bill, 2019 shall be deemed to be the value determined in terms of section 15 of the Act, but shall not include the said cess.". 5. In the said rules, in rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords "payment advice", the words "payment order" shall be substituted. 11. In the said rules, in rule 92, with effect from a date to be notified later,- (a) in sub-rule (4), at all the places where they occur, for the words "payment advice", the words "payment order" shall be substituted; (b) in sub-rule (4), after the words "application for refund", the words "on the basis of a consolidated payment advice" shall be inserted; (c) after sub-rule (4), the following sub-rule shall be inserted, namely:- "(4A) The Central Government shall disburse the refund based on the consolidated payment advice issued under sub-rule (4)."; (d) in sub-rule (5), for the words "an advice", the words "a payment order" shall be substituted. 12. In the said rules, in rule 94, with effect from a date to be notified later, for the words "payment advice", the words "payment order" shall be substituted. 13. In the said rules, after rule 95, with effect from the 1st day of July,2019, the following rule shall be inserted, namely: - "95A. Refund of taxes to the retail outlets established in departure area of an international Airport beyond immigration counters making tax free supply to an outgoing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... receipt of a written application, or within such extended period not exceeding a further period of one month for reasons to be recorded in writing as may be allowed by the Authority," shall be inserted. 15. In the said rules, in rule 129, in sub-rule (6), for the word "three" used in the phrase "shall complete the investigation within a period of three months", the word "six" shall be substituted. 16. In the said rules, in rule 132, in sub-rule (1), before the words "Director General of Anti-profiteering" the word "Authority," shall be inserted. 17. In the said rules, in rule 133,- (a) in sub-rule (1), for the word "three" the word "six" shall be substituted; (b) after sub-rule (2), the following sub-rule shall be inserted, namely:- "(2A) The Authority may seek the clarification, if any, from the Director General of Anti Profiteering on the report submitted under sub-rule (6) of rule 129 during the process of determination under sub-rule (1)."; (c) in sub-rule (3), in clause (c), after the words "fifty per cent. of the amount determined under the above clause", the words "along with interest at the rate of eighteen per cent. from the date of collection of the higher amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01, in the Table appended to "List of Documents to be uploaded", against serial no. 4, in the heading, after the words "Bank Account Related Proof", the words", where details of such Account are furnished:" shall be inserted. 21. In the said rules, in FORM GST REG-07, in PART-B, after entry 12, the following entry shall be inserted, namely:- "12A. Details of Bank Accounts (s) [Optional] Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number Type of Account IFSC Bank Name Branch Address To be auto-populated (Edit mode) Note-Add more bank accounts". 22. In the said rules, in FORM GST REG-12, after entry 12, the following entry shall be inserted, namely:- "13. Details of Bank Accounts (s) [Optional] Total number of Bank Accounts maintained by the applicant (Upto 10 Bank Accounts to be reported) Details of Bank Account 1 Account Number Type of Account IFSC Bank Name Branch Address To be auto-populated (Edit mode) Note-Add more bank accounts". 23. In the said rules, for FORM GSTR-4, the following form shall be substituted, namely:- "FORM GSTR-4 [See rule 62] Return fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st payable
Interest paid
Late fee payable
Late fee paid
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2
3
4
5
6
7
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9
1.
Integrated tax
X X X X Extracts X X X X X X X X Extracts X X X X ..... rackets and figures "of April to September of current FY or date of filing of Annual Return for previous financial year (for example in the annual return for the FY 2017-18, the transactions declared in April to September 2018 for the FY 2017-18 shall be declared), whichever is earlier", the words and figures "between April 2018 to March 2019" shall be substituted; (ii) in the Table, in column 2- (A) against serial no. 10 & 11, for the words "to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier", the figures and words "2018 to March 2019" shall be substituted; (B) against serial no. 12, for the words "to September of the current financial year or date of filing of Annual Return for the previous financial year, whichever is earlier", the figures and words "2018 to March 2019" shall be substituted; (C) against serial no. 13, for the words "to September of the current financial year or date of filing of Annual Return for the previous financial year whichever is earlier", the figures and words "2018 to March 2019" shall be substituted. 25. In the said rules, after FORM GST PMT-07, with effect from a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods received and corresponding outward supplies:
DETAILS OF SUPPLIES
Inward Supplies
Corresponding outward supplies
GSTIN of supplier
Invoice details
Rate
Taxable value
Amount of tax
Invoice details
No / Date.
HSN Code
Qty.
Value
Integrated Tax
Central Tax
State /UT Tax
Cess
No. / Date
HSN Code
Qty.
Taxable Value
Refund applied for:
Central Tax
State/UT Tax
Integrated Tax
Cess
Total
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