i, GOVERNMENT OF ARLINACHAL PRADESH nrpenirrapNr oF TAx, ExcISE & NARCoTICS ITANAGAR a In exercise of the powers confered 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 following rules further to amend the Arunachallradesh Goods and Services Tax Rules' 2017' namely: -
1. Short title and commencement' -(1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Tenth Amendment) Rules' 2021'
(2) Save as otherwise provided in these rules' they shall come into force on the date of their publication in the Official Gazelte'
2. In the Arunachal Pradesh Goods and Services Tax Rules' 2017 ' -
(i)inrule36'forsub.rule(4),thefollowingsub-ruleshallbesubstituted,u,itheffectfrom the lst day of January, 2022, namely" - -(a) No input tax credit shall be availed by a registered person in respect ol invoices oi debit notes the details of which are required to be fumished under sub-section (1) of section 37 unless,-
(a) the deta s of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-I or using the invoice fumishing facility;
and
(b) the details ofsuch invoices or debit notes have been communicated to the registered p"rron in F'ORM GSTR-2B under sub-rule (7) of rule 60'[;
No. CST/2312017/VollI
(ii) in rule 80,- February,2022.t;
Notifrcation No . 4012021 State Tax Dated ltanagar the, 29th December' 2021
(a) after sub-rule (1), the following sub-rule shall be inserted' namely:- -(1A) Notwithstandiug anything contained in sub-rule-(1)' for the financial year 2020' 2021 the said annual ,"t,rrn .huil be fumishetl on or betbre the twenty-eighth day of \ it, / qA-<1 02(
3r.o6 V \ "+r NJ.
i;
{ !
l, tt {, ja"
(b) after sub-rule (3), the following sub-rule shall be inserted, namely:- -(3A) Notwithstanding anyrhing contained in sub-rule (3), for the financial year 2020_ 2021 the said self-certified reconciliation statement shall be fumished along with the said annual retum on or before the twenty_eighth day ofFebruary,2022.t;
(iii) in rule 95, in sub-rule (3), after clause (c), the follcwing pro.riso shall be inserted and shall be deemed to have been inserted with efrect from the lrt day of Aprir,202r, namely:- -Provided that where tJnique Identity Number of the appricant is not mentioned in a rax invoice, the refund of tax paid by the appricant on such lnvoice shall be available only if the copy of the invoice' duly attested by the authorized representative of the applicant, is submined along with the refund application in FORM GST RFD-I().N;
(iv) in rule 142, with effect from the 1st day of Januar y,2022,_
(a) in sub-rule (3), for the words and letters, -fourteen days of detention or seizure of the goods and conveyancel, the words, brackeis and figures, -seven days of the notice issued under sub-section (3) of Section 129 but before the issuance oforder under the said sub-section(:;l .lrutt u.
substituted;
(b) in sub-rule (5), for the words, -tax, interest and penalty payable by the person chargeable with taxl, the words, _tax, interest *a i.nufty, as the case may be, payable by the person concernedtr shall be substituted.
(v) after rule 144, the following rule shal be insefied with effect from the 1st day of January, 2022, namely:- -Recovery of penalty by sare of goods or conveyance defained or seized in transit.-l44A' (1) where the person transporting any goods or the owner ofsuch goods fails to pay the amount ofpenarty under sub-section (1) ofsection 129 within fifteen days from the date ofreceipt of the copy ofthe order passed under sub-section (3) ofthe said section 129' the proper officer shall proceed for sale or disposal of the goods or conveyance so detained or seized by preparing an inventory and estimating the market varue ofsuch goods or conveyance:
Provided that where the detained or seized goods are perishable or hazardous in nature orare likely to depreciate in value with passage of time, the said period of fifteen auyr.uy be reduced by the proper officer.
(2) The said goods or conveyance shall be sold through a plocess ofauction, including eauction, for which a notice shall be issued in FORM GST DRC-10 clearly indicating the goods or conveyance to be sold and the purpose of sale:
provided that where the person transporting said goods or the owner of such goods pays the amount ol penalty under sub-section (1) of section 129, including any expenses incurred in safe custody and hanciling of such goods or con1./eyance, after the time period mentioned in sub-rule (1) but before the issuance of notice under this sub-rule, the proper officer shall cancel the process ofauction and release such goods or conveyance.
(3) The last day for submission of bid or the date of auotion shall not be earlier than fifteen days from the date of issue ofthe notice referred to in sub-rule (2): Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.
:&
(4) The proper officer may specify the amount of pre-bid deposit to be fumished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be retumed to the unsuccessful bidders, forfeited in case the successful bidder fails to make the payment ofthe full amount, as the case may be.
(5) The proper officer shall issue e notice to the successful bidder in FoRM GST DRC- llrequiringhimtomakethepaymentwithinaperiodoffifteendaysfromthedateof auction:
Provided that where the detained or seized goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proPer officer.
(6) On payment of the full bid amount, the proper officer shall transfer the possession and o*r,..rhip ofthe said goods or conveyance to the successful bidder and issue a certificate in FORM GST DRC-12.
(7) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to Iow bids.
(8)Whereanappealhasbeenfitedbythepersonundertheprovisionsofsub.section(l) read with sub-section (6) of section 107, the proceedings for recovery of penalty by sale of goods or conveyance detained or seized in transit under this rule shall be deemed to be stayed:
a ta s
Provided that this sub-rule shall not be applicable in respect of goods ofperishable or hazardous nature. ll;
(vi) for rule 154, the following rule shall be substituted with effect from the 1st day of January, 2022, namely:- -Disposal of proceeds of sale of goods or conyelance and movable or immovable property.-
155. (1) The amounts so realised from the sale ofgoods or conveyance, movable or immovable property, for the recovery ofdues from a defaulter or for recovery ofpenalty payable under sub-section (3) of section 129 shall,-
(a) first, be appropriated against the administrative cost of the recovery process;
(b) next, be appropriated against the amount to be recovered or to the payment of the penalty payable under sub-section (3) ofsection 129, as the case may be;
(c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the union Territory Goods and Services Tax Act, 2u,7 or any of the state Goods and Services Ta,\ Act, 2017 and the rules made thereunder; and
(d) the balance, if any, shall be credited to the electronic cash ledger of the owner of the goods or conveyance as the case may be, in case the person is registered under the Act, and where the said person is not required to be registered under the Act, the said amount shall be credited to the bank account ofthe person concemed;
(2) where it is not possible to pay the balance olsale proceeds, as per clause (d) of sub-rule
(1), to the person concerned within a period of six months from the date ofsale ofsuch goods or conveyance or such further period as the proper officer may allow, such balance of sa]e proceeds shall be deposited with the Fund;
(vii) in rule 159, with effect from the lst day of January,2022,-
(a) in sub-rule (2)- (A) after the words -copy of the order of attachmentl, the words, letters and figures -inFORM GST DRC-221 shall be inserted;
(B) after the words -commissioner to that effect.l, the words and figures, -and a copy of such order shall also be sent to the person whose property is being attached unJer section 831 shall be inserted;
(b) in sub-rule (3)- (A) for the words -and if the taxable personll, the word _and if the person, whose property has been attached,l shall be substituted:
'i, g (B) for the words -by the taxable personl, the words, -by such personl shall be substituted;
(c) in sub-rule (4), for the words -the taxable personl occurring at both the places' the words -such personl shall be substituted;
(d) in sub-rule (5), for the words brackets mC figure -, within seven days of the attachment under sub-rule (l), file an objectionl, the words, letters and figures -file an objection in FORM GST DRC-22A1 shall be substituted;
(viii)for-FoRMGsTDRC.10",thefollowingformshallbesubstituted'witheffect from the 1st day of January,2022' namely:- _F'ORM GST DRC - 10 [See rule 111@A1444] Notice for Auction under section 79 (1) (b) or section 129(6) of the Act Demand order no Period:
Date Whereasanorderhasbeenmadebymeforsaleoftheattachedordistrainedgoods specified in the Schedule below for recovery of Rs" " ' ""' and interest thereon and admissible expenditure incuned on the recovery process in accordance with the provisions of section 79.
Or Whereas the goods or conveyance detained or seized under Section 129 are liable for sale or disposal in accordance with the provisions of sub-section (6) of Section 129 for recovery of penalty of Rs...... payable under sub-section 3 of section 129 and the expenses incurred in safe custody and handling of such goods or conveyance and other administrative exPenses + The sale will be by public auction and the goods and./or conveyance shall be put up for sale in the lots specified in the schedule. The sale will be ofthe right, title and interests of the defaulter. And the liabilities and claims attached to the said properties, so far as they have been ascertained, are those specified in the Schedule against each lot.
The auction will be held on . . . . . .. at. . .. AM/pM.
The price ofeach lot shall be paidat the time ofsare or as per the directions of the proper officer/ specified officer and in default of payment, the goods and/or conveyan";;f,;ril again put up for auction and resold.
ta i, Schedule Serial No.
Description of goods or convevance Quantity 1 2 3 Place:
Date:
Signature Name Designation: I u
(ix) in FORM GST DRC-Il, with effect from the 1st day of Januar y,2022, _
(a) for the words, figures, letter and brackets _See rule 144(5) & 147 (12)1, the words, figures and brackets _See rule 144(5),144A and 147(12)l shall be substituted;
(b) for the word -goodsl, the words -goods or conveyancer shall be substituted;
(x) in FORM GST DRC-I 2, with effect from the 1st day of Januar y,2022_
(a) for the words, figures, brackets and letter -See rule 144(5) & 147(12)r,the words, figures and brackets -See rule 144(5),144A and, 147(12)lshall be substituted;
(b) for the word -goodsl, wherever it occurs, rhe words -goods or conveyancer sha be substituted;
,b
(c) after the words, figures, brackets and letters -provisions of section 79(lxby(d)1, the words, figures and brackets -or section 129(6)l shall be inserted;
(xi)foTFoRMGSTDRC-22,thefollowingformshallbesubstituted'witheffectfrom the 1st day of January, 2022, namely"- e "FORM GST DRC -22 [See rule 159(1)] Reference No.:
Name Address (Bank/ Post officeiFinancial Institutiorvlmmovable property registering authority/ Regional Transpcrt Authorit)'/Other Relevant Authoritv) Provisional attachment of property under section 83 It is to inform that ]Ws ------- (name) having principal place of business al --'-----' ---(address) bearing registration number as -------------- (GSTIN/ID), PAN is a registered taxable person under the <<SGST/CGST>> Act.
or It is to inform that Sh o ...............(name) resident (address) bearing PAN .... " " ' " " "and/or Aadhaar - i, u p".ron specified under sub-section (1A) of No. .........'..'.......'
Section 122 .
ProceedingshavebeenlaunchedagainSttheaforesaidpersonundersection<<--..--..- determine the tax or any other amount due from the said person' As per Date:
To l,j rii.
L information available with the department, it has come to my notice that the saidperson has a - <<saving / current / FD/RD / depository >>account in your << bank/post office/financial institution>> having account no. .. ali ,o. ,r, or property located at << property ID & location>>.
or Vehicle No. <<description>> or I & t _----------_ (designation),herebyprovisionallyattach the aforesaid account / property.
No debit shall be allowed to be made from the said account or any other account operated by the aforesaid person on the same pAN without the prior permission of this department.
Others (please specify) In order to protect the interests of revenue under section 83 ofthe Act, I or Copy to (person)tr <<description>> and in exercise ofthe powers conferred (name), The property mentioned above shalr not be allowed to be disposed of without theprior permission of this department.
s, ,i Signature Name Designation
(xii) in FORM GST DRC-23, with effect from the 1st day of Januar y,2022,_
(a) after -/Immovable property registering authorityr, the forowing shalr be inserted,namely:- -/ Regional Transport Authority/Other Relevant Authority;
(b) for the words -proceedings pending against the defaulting person which warrants thel, occuring at both the places, the words, -requirement ofl shall be substituted;
(xiii) in FORM APL-01, in entry number 15, for the table under clause(a), the following tabie shall be substituted, with effect from the 1st day ofJanuary,2022, namely:- + :tj Total amount Integrated tax CessCentral tax Statei UT tax Particulars totalTaxl Cess totalInterest <total Penalty iotalFees total Other charges
(a) Admitted amount total total
(b) Predeposit (10% of disputed tax /cess but not exceeding Rs. 25 crore each in respect ofCGST, SGST or cess, or not exceeding Taxl Cess g s 6 k a' Rs. 50 crore in respect of IGST and Rs. 25 crore in respect of cess)
(c) Predeposit in case of subsection (3) of section 129 Penalty total >I;
(xiv) after FORM GST DRC-22, the following form shall be inserted with effect from the 1st day of January, 2022,lamelyi "FORM GST DRC -22A [See rule 159(5)] Reference No.:
ARN No. of Order in FORM GST DRC-22:
To The Pr. Commissioner/Commissioner . . . . (Jurisdiction) * Application for filing objection against provisional attachment of property + t4 whereas, an order in FORM GST DRC-22 has been issued for provisional attachment of the following propefty ,nder the provisions of section g3 of the Act vide ARN- No Date:
Ref ID Property provisionally attached << property id & location>> Account provisionally attached saving/current/FD/RD/depository account no>> Vehicle provisionally attached <<Vehicle detailP> Any other property <<details >> !
a4
2. In accordance with the provisions of Rule 159(5) ofthe CGST Rules, 2017, I hereby submit my objection on the basis of following facts and circumstances.
<<" ..Documents to be uploaded. . .>> Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and beliefand nothing has been concealed therefrom.
Name- GSTN (in case ofregistered person)- PAN and/or Aadhaar No. (in case ofothers)- Place - Date - Signature of Authorized Signatory.
ii ii k ,6 * b sd/- (Kanki Darang) , Commissioner of State Tax MemoNo. cST/23/2O17Nol-Il f <q( Oaredltanagarthe,2grh December,2)2l Copy to:_- - tAne Secretary (Law & Judicial), Gort. of Arunachal Pradesh, Itanagar for information please.
2. The Director (Printing), Gor.t. oi'Arunachal Pradesh with a request to print 200 copies in the Extra Ordinary Gazette.
3. Office Copy @w (Kanki Darang) Commissioner of State Tax Note: The principal rules were published in the Gazette of Arunachal pradesh, Extraordinary, No. 281 Vo-t. XXN, Naharlagun, Monday, August 7, 2017 (APGST Rules,-,2017). dated the 19"' July, 2017, published vide file no. GST/23I2017, dated the 19"'July,.20l7 and were last amended vjde notification No.3712021- State Tax, dated the ltt December, 2021 vide file no. GST/2 3l201iNol-II. dated the lsi December, 2021.