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Section 5: In the said rules, in rule 49, after the second proviso, the following proviso shall be inserted, namely

Arunachal Pradesh Goods and Services Tax (Fourteenth Amendment) Rules 2018State Rules of Arunachal Pradesh · 2017

"Provided also that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of an electronic bill of supply in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).".

e- ,

6. In the said rules, in rule 54,-

(a) in sub-rule (2), the following proviso shall be inserted, namely:- "Provided that the signature or-digital signature of the supplier or his authorised representative shall not be required in the case of issuance of a consolidated tax invoice or any other document in lieu thereof in accordance with the provisions of the Information Technology Act, 2000 (21 of 2000).".

(b) in sub-rule (4), the following proviso shall be inserted, namely:- "Provided that the signature or digital signature of the supplier or his authorised representative shall not be required in the case of issuance of ticket in accordance with the provisions of the Information Technology Act, 2000 (21 of2000).".

Where this provision sits

ActArunachal Pradesh Goods and Services Tax (Fourteenth Amendment) Rules 2018
Section5
Marginal noteIn the said rules, in rule 49, after the second proviso, the following proviso shall be inserted, namely
JurisdictionState of Arunachal Pradesh
StatusIn force as published by the source

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