'!-] GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR No. CST/231201 7/Vol-ll Notification No. 35/2021 State Tax Dated ttanagar the, 24th September, 2021 '.:.
In exercise of the powers confered by section 164 of the Arunachal Pradesh Goods and Services Tax Act,20l7 (07 of 201'7), the State Coyernment, on the recommendations ofthe Council.
hereby makes the following rules further to amend the Arunachal Pradesh I Goods and Services Tax Rules,2017, namely:
l. Short title and commencement. - (l) These rules may be called the Arunachal Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2021.
(2) Save as otherwise provided in these rules, they shall come into force on the date oftheir publication in the Official Gazette.
2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), -
(1) In rule 10A ofthe said rules, with effect liom the date as may be notified, -
(a) after the words "details of bank account", the words "which is in name of the registered person and obtained on Pemanent Account Number of the registered person" shall be inserted;
(b) the foUowing proviso shall be inserted, namely:- "Provided that in case ofa proprietorship concem, the Permanent Account Number ofthe proprietor shall also be linked with the Aadhaar number ofthe proprietor.";
(2) After rule l0A of the said rules, with effect from the date as may be notified, the following rule shall be inserted, namely: - "i08. Aadhaar authenticatior ior registercd person .- The registered person, other than a peison notified under sub-section (6D) ofsection 25, who has been issued a ceftificate of registration under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship firm, or ofany partner, in the case oia partnership firm, or ofthe karta, in the case ofa Hindu undivided family, or of the Managing Director or any whole time Director, in the case of a company, or ofany ofthe Members ofthe Managing Committee ofan Association of persons or body of individuals or a Society, or of the Trustee in lhe Board of Trustees, in the case of a Trust and of the authorized signatory, in order to be eligible fbr the pur?oses as specified in column (2) of the Table -) ["t )*,b1 1 ,) q ""@ bel f' Lty Table S.
No.
Purpose
(j) (2) I For hling ofapplication for revocation ofcancellation ofregistration in FORM CST REG-21 under Rule 23 2 For filing ofrefund application in FORM RFD-01 under rule 89 For refund under rule 96 ofthe integrated tax paid on goods exported out of tndia
Provided that if Aadhaar number has not been assigned to the person required to undergo authentication of the Aadhaar number, such person shall furnish the following identification documents, namely: -
(a) her/his Aadhaar Enrolment ID slip; and
(b) (i) Bank passbook with photograph; or
(ii) Voter identity card issued by the Election Commission oflndia; or
(iii) Passport; or
(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):
Provided further that such person shall undergo the authentication of Aadhaar number within a period of thirty days ofthe allotment ofthe Aadhaar number.";
(3) tn rule 23 of the said rules, in sub-rule (l), with effect fiom the date as may be notified, after the words "on his own motion, may", the words, figures and letter ", subject to the provisions of rule 10B," shall be inserted;
(4) In rule 45 ofthe said rules, in sub-rule (3), with eflect ftom the lst day ofOctober, 2021, -
(i) for the words "during a quarter", the words "during a specihed period" shall be substituted;
(ii) for the words "the said quarter", the words "the said period" shall be substitutedl
(iii) after the proviso, the following explanation shall be inserted, namely: - "Explanation. - For the purposes ofthis sub-rule, the expression "specified period" shall mean.-
(a) the period ofsix consecudve months commencing on the lsr day ofApril and the lsr day of October in respect of a principal whose aggregate tumover during the immediately preceding financial year exceeds five crore rupees; and
(b) a financial year in any other case.,,;
(5) In rule 59 ofthe said rules, in sub-rule (6), with effect from lhe lsr day ofJ ant)ary,2022, -
(i) in clause (a), for the words ,,for preceding two months,,, the words ,,for the preceding month,, shall be substituted;
(ii) clause (c) shal be omitted;
(6) In rule 89 ofthe said rules, -
(i) in sub-rule (1), with effect irom the date as may be notified, after the words.,may fire,,, the words.,, subject to the provisions ofrule l0B,,,shall be inserted:
(ii) after sub-rule (l), the following sub_rule shall be insened, namely:- "(lA) Any person, claiming refund under section 77 ofthe Act ofany tax paid by him, in respect of a transaction considered by him to be an intra_State supply, which is subsequently held to be an inter-State supply, may, before the expiry of a period of two years from the date of payment ofthe tax on the inter_State supply, file an application electronically in FORM GST RFD_01 through the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
provided that the said application may, as regard to any payment oftax on inter_State supply before coming into force ofthis sub-rule, be filed before the expiry ofa period of two years fi,om the date on which this sub_rule comes into force.,,;
(7) ln rule 96 ofthe said rules, in sub-rure (r), after crause (b), with effect nom the date as mav be notified, the following clause shall be inserted, namely:- "(c) the applicant has undergone Aadhaar authentication in the manner provided in ru re r 0B;,,;
(8) After rule 968 of the said rules, with effect from the date as may be notified, the following rule shall be inserted, namely:- "96c' Bank Account for credit of refund.- For the purposes ofsub-rule (3) ofrure 91, sub-rure (4) of rule 92 and rule 94, "bank account" shalr mean such bank account ofthe applicant which is in the name ofapplicant and obtained on his permanent Account Number:
Provided that in case of a proprietorship concem, the permanent Account Number of the proprietor shall also be Iinked with the Aadhaar number ofthe proprietor.,,;
Copy to: - Memo No. csrt23t2otl Notr fd+6 sd/- (Kanki Darang) Commissioner State Tax Dated Itanagar the. 24'h September 2021 Govt. ofArunachal Pradesh' Itanagar for information please' f Arunachal Pradesh with a request to print 200 copies in the qIQE- (Kanki Darang) Commissioner of State Tax 2 The Secretary (Law & Judicial), The Director (Printing), Govt o Extra Ordinary Gazette 3- Office CoPY.
Note: The principal rules were published in the Cazette of Arunachal Pradesh' Extraordinary No.28i. Vol. XX[V, Naharlagun, Monday' Aug'rist 7' 2017 vicie AFCSI'Ruies' 2Cl7' clateii thc l9'h July,2017, published vide file no GsT l23l?Ol7 ' dated the l9'h July' 2017 and were last amended r,,de notiircation No 3212021 - State Tax' dated the 29'h August' 2021 vide no' CST/23l2017,n/ol-lt, dated the 29th August' 2021'