t GOVERNMENT OF ARUNACHAL PRADESH DEP,4hTMENT OF TAX, EXCIStr & NARCOTICS ITANAGAR Notification No. 30/2021 State Tax No. GST/23/2017lvol-ll Dated Itanagar the' 30th J:ulLy' 2o2l In exercise ofthe powers conferred by section 164 o1'the Arunachal Pradesh Goods and Services Tax Act, 2Ol7 (07 of2017), the Government, on the recommendations of the council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Sen ices Tax Rules, 2017, namelY:- l.shorttitleandcommencement.-(1)TheserulesmaybecalledtheArunachalPradesh Goods and Services Tax (Sixth Amendment) Rules,2021
(2) They shall come into force from the 1'r day of August, 2021 '
2. In the Arunachal Pradesh Goods and Services Tax Rules,2017 (hereinafter refened to as the said rules). for rule 80, the following rule shall be substituted, namely: - ,'80. Annual return.- (1) Every registered person, other tl.ran those referred to in tl.re second proviso to section 44, an Input Service Distributor, a person paying tztx under section 5l or section 52. a casual taxable person and a non-resident taxable person, shall furnish an annual retuflr for every financial 1,ear as specified under section 44 electronically in FORM GSTR-g on or belbre the thirty-first day of December follo*,ing the end of such tlnancial year through the common Portal either directlY Commissioner:
tlrrough a Facilitation Centre notified by the
Providedthatapersonpayingtaxundersectionl0shallfumishtheannualleturnln FORM GSTR.gA.
(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement refened to in sub-section (5) of the said section in FoRM CSTR - B (3 ) Every registered Perso Inpul Service Distributor.
person and a non-residen exceeds llve crore ruPees.
n. other than those retbrred to in the second proviso to section 44' an a lrerson paying tax lulder section 5l or section 52. a casual taxable t taxable person. rvhose aggregate turnover dtrring a financial ycar shall also fumish a self-certified reconciliation statemel.lt as specified under section 44 in FOILM GSTR-9C along r.r,ith the annual return referred to in sub-rtrle (1).
on or before the thirty-first day of December follolving the end of sucl.r tinancial year' electronically throLrgh the common po(al either directly or tl.rrough a Facilitation Centre notified by the Commissioner."' .3. In the said rules. in FORI\{ GSTIT-9' ir.r the instructions, - or
(a) in palagraph 4, - (A) after the word, letters and figures "or FY 2019-20", the word, letters and Irgures "or Fy 2020-21" shall be inserted;
(b)in paragraph 5, in the Table, in second column, - (A) against serial number 68, after the letters and figures "FY 2019-20", the letters, figures and word " and,2020-21" shall be inserted;
(B) against serial numbers 6C and 6D. -
(l) after the word, letters and figures "For FY 2019-20", the word and figures "and 2020-21" shall be inserted;
(ll) lor the word and figures "and 2019-20", the figures and word ",2019-20 and 2020-21" shall be substituted:
(c) against serial number 6E, for the letters and figures "FY 2019-20", the letters, figures and word "FY 2019-20 and 2020-21" shall be substituted;
(D) against serial number 7A, 7B,7C,7D,7E,'7F,7G and 7H, in the entry, for the figures and word "20l8-19 and 2019-20", the figures and word "20l8-19, 2019-20 and 2020-21" shall be substituted;
(c)in paragraph 7, - (A) after the words and figures "April 2020 to September 2020." , the following shall be inserted, namely: - "For FY 2020-21, Pafi V consists of particulars of transactions lor the previous fir.rancial year but paid in the FORM GSTR-3B between April 2021 to September 2021 .";
(B) in the Table, in second columr.r, -
(l) against serial numbers 10 and 11, after the entries, the following entry shall be inserted, namely: - "For FY 2020-21, details ol additions or amendments to any of the supplies already declared in the returns of tl.re previous financial year but such amendments were furnished in Table 9.A. Table 98 and Table 9C oIFORM GSTR-I of April 2021 to September 2021 shall be declared here.";
(B) in the Table, in second column, for the word and figures "and 2019-20" wherever they occur, lhe word and figures * . 2019-20 and 2020-21" shall be substituted;
([) against serial number 12, -
(1) after the words, letters and figures "For FY 2019-20, the registered person shall have an option to not fill this table'", the following entry shall be inserted, namelY: - "For FY 2O2O-21, aggregate value of reversal of iTC which was availed in the previous financial year but reversed in returns filed for the months of April 2021 to September 2021 shall be declared here. Table a@) of FORM GSTR-3B may be used for filling up these details.";
(2) for the figures and word "2018-19 and 2019-20", the figures and word "2018-I9. 2019-20 and2020-21" shall be substituted;
(lll) against serial number 13. -
(l) after the words, letters and figures "reclaimed in FY 2020'21. the details of such ITC reclaimed shall be lumished in the annual retum for FY 2O2O-21,", the following entry shall be ir.rserted, namely: - "For FY 2O2O-21, details of ITC for goods or services received ir.r the previous financial year but ITC for the same was availed in returns filed for the months of April 2021 to September 202 I shall be declared here. Table 4(A) of FORM GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2020-21 as per second proviso to sub-section (2) of section 16 but was reclaimed in FY 202\-22, the details of such ITC reclaimed shall be furnished in the annual return for FY 2021-22 "r
(2) for the figures and worcl "2018-19 and 2019-20", the figures and word "201 8- 1 9, 2019-20 and 2020-21" shall be substituted;
(e) in paragraph 8, in the Table, in second column, lor the figures and word "2018-19 and 2o1g-20. wherever they occur, the letters, figures and word ..2018-19, 2019-20 and 2020-21" shall be substituted.".
(i) in Part A, in the table -
(a) in Sl no 9. after the entry relating to serial number K, the following Serial number and entry relating thereto shall be insefted' namely: - .:
4. In the said rules. in FORM GSTR-9C, - N-l Others
(b) in Sl no 11, after entry relating to *0.10%", the following entry shall be inserted. namely: - "Others
(c) against Pt. V, - (I) in the heading, for the words "Auditor's recommendation on additional Liability due to non-reconciliation", the words "Additional Liability due to non-reconciliation" shall be substituted;
(ll) after entry relating to "0.10%", the following entry shall be inserted, namely: -
(ii) after the table, lor the portion beginning rvith "Verification:" and ending with "and balance sheet etc.", the following shall be substituted, namely: - "Verifi cation of registered person:
I hereby solemnly alfirm and declare that the information given herein above is true and correct and nothing has been concealed there from. I am uploading this self-certified reconciliation statement in FORM GSTR-9C. I am also uploading other statements, as applicable, including financial statement, profit and loss account and balance sheet, etc.";
(iii) in the instructions, -
(a) in paragraph 4, in the Table, in second column, for the figures and word "2018-19 and 2019-20" wherever they occur, the figures and word "2018-19, 2019-20 and,2020-21" shall be substituted;
(b) in paragraph 6, in the Table, in second column, for the figures and word "2018-19 and 2019-20" wherever they occur, the figures and word "2018-,l9, 2019-20 and 2020-2 l " shall be substituted.
(c) for paragraph 7, the follorving paragraph shall be substituted, namely, - "7. Part V consists of the additional liability to be discharged by the taxpayer due to non-reconciliation of tumover or non-reconciliation of input tax credit. Any refund which has been eroneously taken and shall be paid back to the Govemment shall also be declared in this table. Lastly, any other outstanding demand which is to be settled by the taxpayer shall be declared in this Table.";
(iv) Paft B Certification shall be omittei.
"Others I sd/ - (Kanki Darang) Memo No. csr /23/2oLT lvor-, | (b9 #[Ti::,#;:ln?,'!ff ,,r, r0,Copv to: - {n Secretary (Law & Judicial), Govt. of Arunachal pradesh, Itanagar for information please.
2. The Director (printing), Govt. of Arunachal pradesh with a request toprint 200 copies in the Extra Ordinary Gazette.
3. Office Copy (Kanki Daran Nore: rhe principar rules were pubrished r, ,n. o"li,I#I.il1il,'J.:i3rti,Ifr"",d,,".r, No' 281, VoI XXIV, Naharragun, Monday. August 7, 2or7 vide ApGST Rules,20r7, dated the I 9th Julv, 201 7, published vide file no. GST/23/20\7, dated rhe 1 9th July, 20 r t;; *.." tur, amended ulde notification No. 27l2021-State Tax, dated the l.r June, 2021, vide file no.
GST/231201'|Nol-II, dated the lstJune. 2021.