Nii= r-! I \,: E "; -a ol M;i UiE')- ,s a.
cD C' GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No.92/2020 State Tax No. GST/23/2017/Vol-ll Dated Itanagar the, 10th November, 2020 In exercise of the powers conlerred by section 164 ofthe Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017), the State Government, on recommendations of the Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules,2017, namely: - l. Short title and commenccment. - (1) These rules may be called tl.re Arunachal Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2020.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their pubiication in the Official Gazette.
2. In the Arunachal Pradesh Goods and Services Tax Rules,20l7 (hereafier in this notitlcation refened Io as the said rules), for rr-rle 59, the following rule shall be substituted with efl'ect fionr the I'r day of January,2021 namely: - "59. Form and manner of furnishing details of outrvard supplies.- (l) Every registered person, other than a person ref'erred to in section l4 of the Integrated Coods and Services l'ax Act,2017 (13 of2017), required to fumish the details of outward supplies ofgoods or sen'ices or both under section 37, shall fumish such details in FORM GSTR-l tbr the month or the quarter, as the case may be, electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner.
(2) The registered persons required to furnish retum for every quarter under proviso to subsection (l) ofsection 39 may furnish the details ofsuch outward supplies ofgoods or services or both to a registered person, as he may consider necessary, for the first and second months of a quarter, up to a cumulative value of fifty lakh rupees in each of the months,- using invoice fumishing facility (hereafter in this notiflcation referred to as the "lFF") electronically on the common portal, duly authenticated in the manner prescribed under rule 26, from the 1't day of the nronth succeeding such month till the l3lh day ofthe said month.
(3) The details ofoutward supplies fumished using the IFF, for the first and second months of a quarter. shall not be furnished in FORM GSTR-I for the said quaner.
(4)The details ol outward supplies of goods or services or both furnished in FORM GSTR-l shall include the-
(a) invoice wise delails of all -
(i) inter-State and intra-State supplies made to the registered persons; and
(ii) inter-State supplies with invoice value more than two and a half lakir rupees made to the unregistered persons;
(b) consolidated details olall -
(i) intra-State supplies made to unregistered persons for each rate of taxl and
(ii) State wise inter-State supplies with invoice valtte rtpto two and a hall lakh rupees made to unregistered persons fbr each rate of taxl
(c) debit and credit notes, if any, issued during the month for invoices issr.tecl I 2cir fi ol;
-!
, E'lho63 -9i q (Y:':
dol.+:i <iazc ta r9 \lg previously fi --5],1 \t
(5) The details of outward supplies of goods or services or both fumished using the IFF shall include the -
(c) invoice wise details of inter-State and intra-State supplies made to the registered persons;
(d) debit and credit notes, if any, issued during the month lor such invoices issued previously.".
3. In the said rules, tbr rule 60, the tbllori'ing rule shall be substituted with effect from the lst day olJanuary. 2021. namely: -
(7) An auto-drafted statement containing the details of input tax credit shall be made available to the registered person in FORM GSTR-2B, for every month, electronically through the conlmon portal, and shall consist of -
(i) the details of outward supplies firrnished by his supplier. other than a supplier required to furnish return for every quarter under proviso to sub-section (l) ofsection 39, in FORM GSTR-I, between the day immediately after the due date of fumishing of FORM GSTR-I for the previous month to the due date ol fumishing of FORM GSTR-l lor the month;
(ii) the details ofinvoices furnished by a non-resident taxable person in FORM GSTR- 5 and details of invoices furnished by an Input Service Distributor in his retgm in FORM GSTR-6 and details of outward supplies fumished by his supplier, required to fumish return for every quarter under proviso to sub-section (l) of section 39, in FORM GSTR-I or using the IFF, as the case may be,-
(a)for the first month of the quarter, between the day immediately after the due date of furnishing of FORM GSTR-I for the preceding quarter to the due date of furnishing details using the IFF lor the first month ofthe quarter;
(b) lor the second monrh of the quarter. between the day immediately after the due date of fumishing details using the IFF for the first month of the quarter to "60. Form and manner of ascertaining dctails of inward supplies.- (l)The details of outward supplies fumished by the supplier in FORM GSTR-I or using the IFF shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through the corunon portal, as the case may be.
(2)The details of invoices furnished by an non-resident taxable person in his retum in FORM CSTR-S under rule 63 shall be made available to the recipient of credit in Part A of FORM CSTR 2A electronically through the common portal.
(3)The details of invoices lurnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 65 shall be made available to the recipient of credit in Part B of FORM GSTR 2A electronically through the common portal.
(4)The detaits ol tax deducted at source fumished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM CSTR-2A electronically through the common portal
(5)The details oftax collected at source t'urnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concemed person in Part C of FORM GSTR 2A electronically through the common portal.
(6) The details of the integrated tax paid on the import of goods or goods brought in domestic Tarilf Area from Special Economic Zone unit or a Special Economic Zone developer on a bill oi entry shall be made available in Part D of FORM GSTR-2A electronically tkough the common portal.
the due date of furnishing details using the IFF for the second montlr of the q uarler;
(c) for the third month of the quarter, between the day immediately after the due date of fumishing ofdetails using the IFF for the second month of the quarter to the due date of fumishing of FORM GSTR-I for the quarter;
(iii) the details ofthe integrated tax paid on the import olgoods or goods brought in the domestic Tariff Area from Special Economic Zone unit or a Special Economic Zone developer on a bill of entry in the month.
(8) The Statement in FORM GSTR-2B for every month shall be made available to the registered person,-
(i) for the first and second month of a quarter, a day after the due date of furnishing of details of outward supplies for the said month, in the IFF by a registered person required to fumislr retum for every quarter under proviso to sub-section (l) of section 39. or in FORM GSTR-l by a registered person, other than those required to fumish return for every quaner under proviso to sub-section (l ) of section 39, whichever is later;
(ii) in the third month of the quarter, a day after the due date of fumishing ol details of outu'ard supplies for the said month, in FORM GSTR-I by a registered person required to lurnish retum for every quarter under proviso to sub-section (1) of section 39."
4. In the said rules, in rule 61, after sub-rule (5), the following sub-rule shall be inse(ed.
namely: - "(6) Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a nonresident taxable person or a person paying tax under section l0 or section 51 or, as the case may be, under section 52 shall fumish a return in FORNI GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
on or before the twentieth day ofthe month succeeding such tax period:
Provided that for taxpayers having an aggregate lurnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh.
Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana.
Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli.
Puducherry, Andaman and Nicobar Islands or Lakshadrveep, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or belore the twenty-second day of the month succeeding such month:
Provided further that for taxpayers having an aggregate tumover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya. Assam. West Bengal. .lharkhand or Odisha, the Union territories of Jammu and Kashmir. Ladakh. Chandigarh or Delhi. the retum in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the tu'enty-fourth da1" ofthe month succeeding such month."
5. In the said rules, for rule 61, the fotlowing rule shall be substituted with effect from the l'' day of January. 202 I . namely: - "61. Form and manncr of furnishing of return.-(l) Every registered person other than a person refered to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 ol 2017) or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 5l or, as the case may be, under section 52 shall fumish a retum in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner. as specified under -
(i) sub-section (l) ofsection 39, lor each montli, or part thereof, on or before the twentieth day ofthe month succeeding such month:
(ii) proviso to sub-section (1) of section 39.for each quarter, or part thereof, for the class of registered persons mentioned in column (2) of the Table given below. on or before the date mentioned in the corresponding entry in column (3) of the said Table, namely:- Table
(2)Every registered person required to lumish retum, under sub-rule (l) shall, subject to the provisions of section 49. discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in the return in FORM GSTR-3B.
(3)Every registered person required to fumish return, every quarter, under clause (ii) of subrule ( 1 ) shall pay the tax due under proviso to sub-section (7) of section 39, for each of the first two months of the quarter. by depositing the said amount in FORM GST PMT-06. by the twenty fifth day ofthe month succeeding such month:
Provided that the Commissioner may, on the recommendations of the Council, by notitication, extend the due date fbr depositing the said amount in FORM GST PMT-06, for such class ol taxable persons as may be specified therein:
Provided further tl.rat any extension ol time limit notified by the Commissioner of State tax or Union teritory tax shall be deemed to be notified by the Commissioner:
Provided also that while making a deposit in FORM GST PMT-06, such a registered person may -
(a) for the first month of the quarter, take inro account the balance in the electronic cash ledger.
S. No. Class of registered persons Due Date (t ) (2) 3 )( 1 Registered persons whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Kamataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh. the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar lslands or Lakshadweep.
twenty-second day of the month succeeding such quarter.
l Registered persons s'hose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarzikhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland. Manipur. Mizoram, Tripura. Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir. Ladakh. Chandigarh or Delhi.
twenty-fourth day of the month succeeding such quarter.
I I I I
(b) for the second month of the quarter, take into account the balance in the electronic cash Iedger excluding the tax due for the first month.
(4) The amount deposited by the registered persons under sub-rule (3) above, shall be debited while filing the return for the said quarter in FORM GSTR-3B, and any claim of refund of such amount lying in balance in the electronic cash ledger, if any, out of the amount so deposited shall be permitted only after the retum in FORM GSTR-3B for the said quarter has been filed.".
6. In the said rules, after rule 61, the following rule shall be inserted, namely: - "61A. Manner of opting for furnishing quarterly return.- (l) Every registered person intending to fumish retum on a quarterly basis under proviso to sub-section ( l) ol section 39.
shall in accordance with the conditions and restrictions notified in this regard. indicate his preference for fumishing of return on a quarterly basis, electronically, on the common portal, from the l" day of the second month of the preceding quarter till the last day of the first month ofthe quarter for which the option is being exercised:
Provided that where such option has been exercised once, the said registered person shall continue to furnish the retum on a quarterly basis for future tax periods, unless the said registered person,-
(a) becomes ineligible for fumishing the return on a quarlerly basis as per the conditions and restrictions notified in this regard; or
(b) opts for lurnishing of return on a monlhly basis, electronically, on the common portal:
Provided further that a registered person shall not be eligible to opt for furnishing quarterly retum in case the last return due on the date of exercising such option has not been fumished.
(2) A registered person, whose aggregate tumover exceeds 5 crore rupees during the current financial year, shall opt for fumishing ol return on a monthly basis, electronically. on the common portal, from the first month of the quarter, succeeding the quarter during which his aggregate tumover exceeds 5 crore rupees.
7. In the said rules, in rule 62,
(v) in sub-rule (l), the words, figures, letters and brackets "or paying tax by availing the benefit of notification of the Govemment of Arunachal Pradesh, Department of Tax.
Excise & Narcotics No. 021201 9- State Tax (Rate), dated the 7th March, 20 I 9, published in the Gazette of Arunachal Pradesh, Extraordinary no. 147, Vol. XXVI, Naharlagun, Friday, April 5,2019, vide file no. GST/24/201 7/Vol-1. dated the 7th March, 2019" shall be omitted;
(vi)in sub-rule (4), the words, figures. letters and brackets "or by availing the benefit of notification of the Govemment ol Arunachal Pradesh, Department ol Tax. Excise & Narcotics No.0212019- State Tax (Rate), dated the 7th March,2019, published in the Gazette of Arunachal Pradesh, Extraordinary no. 147, Vot. XXVI, Naharlagun. Friday'.
April 5, 2019, vide file no. GST/24 12017 lY ol-1, dated the 7th March, 2019" shall be omitted;
(vii) in the explanation to sub-rule (4). the vvords. figures. letters and brackets -'or opting lbr paying tax by availing the benefit of nolification ofthe Government ofArunachal Pradesh. Department o1'Tax, Excise & Narcotics No.02/2019 State Tax (Rate). dated the 7th March,20l9.
published in the Gazette of Arunachal Pradesh. Extraordinary no. 147. Vol. XXVI, Naharlagun. Friday, April 5, 2019. vide file no.
GST 12412017lV ol-1, dated the 7th March.2019." shall be onritted;
(viii) sub.rule (6) shall be omitted.
7, In FORM GSTR-I, in the Instructions, after serial number 17, the following instruction shall be inserted, namely:- "18. It will be mandatory to specify the number ol digits of HSN code for goods or services that a class of registered persons shall be required to mention as may be specified in the notification issued from time lo time under proviso to rule 46 of the said rules.
8. After FORM-2A, the fotlowing FORM shall be inserted, namelyr - "FORM.2B lSee rule 60(7)l Auto-drafted ITC Statement (From FORM GSTR- I , GSTR-5, GSTR-6 and lmport data received fron ICEGATE) Year YYYY-YY Month I. GS'IIN 2(a). Legal narne ofthe rcgislercd pcrson 2(b).'l'rade namc, if anv DD/MM/YYYY HH:MM
3. ITC Available Summary Amount in t in all sections [ 21c;. Oate of generation GSTR.
3B toble Cess (OCentralS.no. Heading AdvisoryIDtegrated Tax Credit which nla) be avoiled under FORM GSTR-3B 4(AXs) lfthis is positive, credit may be availed under Table 4(A)(5) of FORM CSTR-38.
lfthis is negative, credit shall be reversed under Table 4(BX2) of FORM GSTR-38.
All oth€r ITC - Supplies from registered persons other than reverse chargeI B2B - lnYoices 82B - Debit notes 82B - Invoices (Amendment) 82B - Debit notes (Amendment) :2 o 1(AX4) lf this is positive, credit may be availed under Table 4(AX4) of FORM CSTR-38.
Ifthis is negative, credit shall be reversed under Table 4(B[2) of FORM CSTR-38.
I nward Supplics from ISI)II ISD - Invoices ISD - Invoices (Amendnrcnt)o These supplies shall be dcclared in Table
3. l(d) oiFORM GSTR-38 for payment oftax.
Credit may be availed under Table 4(A)(3) of FORM GSTR-38 on payment oftax.
3. r(d) {(A)(3)Inward Supplits liablc for rcverse chargeIII B2B - lnvoices 82B - Debit notes 82B - Invoices (Amendment) 82B - Debit notes (Amendnlent) I'a o 4(^Xl) ll'this is positive, credit rnay be availed under Table 4(A)( I ) or FORM CSTR-38.
Ifthis is negativc, crcdit shall be reversed under I'able 4(B)(2) of FORM GSTR-38.
lrnporl of (iootlsIV IMPC - lmpon ofgoods liom overseas IMPC (Amendment) IIMCSEZ - lmport ofgoods from SEZ I.E o Part A ITC Available - Credit may be claimed in r€levant GS'IR.3B lM(iSEZ (Anendrnent)
4. l'IC Not Available Summary Part ts ITC Reversal - Credit shall be reversed in relevant headings in GSTR-3B ()thcrs 4( BX2) lfthis is positive, Credit shallbe reversed under Table 4(B)(2) of FORM CS'fR-38.
lfthis is negative, then credit may be reclaimed subject to reversal of the same on an earlier instance.
82B - Credit notes 82B - Credit notes (Amendment) 82B - Credit notes (Reverse charge) 82B - Credit notes (Reverse charge) (Amendment) ISD - Credit notes o ISD - Credit notes (Amendment) Amount in { in all sections rtA b I All other ITC - Supplies from registered Persons other than reverse charge Such credit shall not be taken in FORM CSTR-38 82B - Invoices 82B - Invoices (Amendment) 2 o 82B - Debit notes (Amendment) I E Inward Supplies from ISD Such credit shall not be taken in FORM CSTR.3B A2 ISD - Invoices I GSTR.3B Table Cess (() AdvisoryCertral State/UTS,no.
Cred not be availed under FORM GSTR-JB Heading B2B - Debit notes II f-----_l ISD Amendment - lnvoices IDsl nrcl ions:
12. Terms Used :- f. ITC - Input tax credit g. B2B - Business to Business h. ISD - Input service distributor i. IMPG - Impo( of goods j. IMPGSEZ - [mpo( of goods fiom SEZ lnward Supplics liable for reverse charge l.l(d) These supplies shall be declared in Table
3.1(d) of FORM GSTR-3B for payment of tax. However, credit will not be avai.lable on the same.
III B2B - Invoices B2B - Debit notes 82B - Invoices (Amendment) I o I 82B - Debit notes (Amendment) Othcrs {(BX2) Credit shall be reverscd under Table 4(BX2) of FORM CSTR-38.
t!28 - Crcdit notes B2B - Crcdit notes (Amendnlenl) 82B - Credit notcs (Reverse chitrge) 82B - Credit notes (Reverse charge) (Amendment) ISD - Credit notes € o ISD - Credit notcs (Amendment) l'art B ITC llevcrsal
13. lmportant Advisory:
c) FORM GSTR-2B is a statemenl which has been generated on the basis ol'the inlonnation fumished by yor"rr suppliers in their respective FORMS GSTR-I,5 and 6. It is a static statement and will be made available once a monlh. The documents filed by the supplier in any FORMS GSTR-I,5 and 6 would reflect in the next open FORM GSTR-2B of the recipient irrespective of supplier's date ol filing.
Taxpayers are advised to refer FORM GSTR-2B for availing credit in FORM GSTR-3B. However. in case for additional details, they may refer to their respective FORM GSTR-2A (which is updated on near real time basis) for more details.
d) Input tax credil shall be indicated to be non-available in the following scenarios: - iii. Invoice or dcbit note for supply ofgoods or services or both where lhe recipient is not entitled lo input tax credit as per the provisions of sub-section (4) of Section I 6 of CGST Act. 201 7.
iv. Invoice or debit note where the Supplier (GSTIN) and place of supply are in the same State while recipient is in another State.
However, there may be other scenarios for which input tax credit may not be available to the taxpayers and the same has not bcen generated by the system. Taxpayers. should self-assess and reverse such credit in their FORM GSTR-3B.
14. It may be noted that FORM GSTR-2B will consist of all the FORM GSTR-Is, 5s and 6s being filed by your suppliers, generally between the due dates of filing of two consequent GSTR-I or furnishing of IFFs, based on the liling option (monthly or quarterly) as chosen by the corresponding supplier. The dates for which the relevant data has been extracted.is specified in the CGST Rules and is also available under the "View Advisory" tab on the online portal. For example, FORM GSTR-2B lbr the month of February will consist of all the documents filed by suppliers who choose to file their FORM GSTR-I monthly from 00:00 hours on l2th February to 23:59 hours on I lrh March.
15. It also contains information on imports of goods from the ICEGATE system including data on imports from Special Economic Zones Units / Developers.
16. It may be noted that reverse charge credit on import of services is not part of this statement and will be continued to be entered by taxpayers in Table 4(A)(2) of FORM GSTR-3B.
17. Table 3 captures the summary of ITC available as on the date of generation of FORM GSTR-2B. It is divided into following two parts:
C. Part A captures the summary of credit that may be availed in relevant tables of FORM GSTR-3B.
D. Part B captures the summary of credit that shall be reversed in relevanl table of FORM GSTR-3B.
18. Table 4 captures the summary of ITC not available as on the date ol generation of FORM GSTR-2B. Credit available in this table shall not be availed as credit in FORM GSTR-3B. However, the liability to pay tax on reverse charge basis and the liability to reverse credit on receipt of credit notes continues for such supplies.
19. Taxpayers are advised to ensure that the data generated in FORM GSTR-2B is reconciled with their own records and books ofaccounts. Tax payers shall ensure that a. No credit shall be taken twice for any document under any circumstances.
b. Credit shall be reversed wherever necessary.
c. Tax on reverse charge basis shall be paid.
20. Details of invoices, credit notes, debit notes, ISD invoices, ISD credit and debit notes, bill ofentries etc. will also be made available online and through download facility.
2 I . There may be scenarios where a percentage of the applicable rate of tax rate may be notified by the Covemment. A separate column will be provided lor invoices / documents where such rate is applicable.
22. Table wise instructions:
Table No. and Ilcading Table 3 Part A Section I All other ITC - Supplies from registered persons other than reverse charge lv.
vl.
This section consists ofthe details of supplies (other than those on which tax is to be paid on reverse charge basis), which have been declared and filed by your suppliers in their FORM GSTR-I and 5.
This table displays only the supplies on which input tax credit is available.
Negative credit. if any may arise due to amendment in B2B- Invoices and B2B - Debit notes. Such credit shall be reversed in Table a(B)(2) of FORM GSTR-3B.
Table 3 Part A Section II I nward Supplies from ISD lv.
VI This sec(ion consists ofthe details ofsupplies, which havc been declared and filed by an input service distributor in their FORM GSTR-6.
This table displays only the supplies on which ITC is available.
Negative credit, if any, may arise due to amendment in ISD Amendments - Invoices. Such credit shall be reversed in table 4(B)(2) oIFORM GSTR-3B.
lv.
vi.
This section consists of the details ofsupplies on which tax is to be paid on reverse charge basis, which have been declared and tiled by your suppliers in their FORM GSTR-1.
l'his table provides only the supplies on which ITC is availablc.
T l.rese supplies shall bc declared in Table 3.1(d) oIFORM GSTR-3B for payment of tax. Credit may be availed r.rnder'l'able 4(A)(3) oIFORM GSTR-3B on payment of tax.
Table i [)art A Section IV 'fhis scction provides the details ol IGST paid by you on import olgoods liom overseas and SEZ units / develtpers on bill ofentry and amendment thcreol. Thesc details are updated orr near real tinre basis from VI Instructions Table 3 Part A Section [l Inward Supplies liable for reverse charge Import of Goods Table 3 Part B Section I Others Ul This section consisls ofthe details ofcredit notes received and amendment thereof which have been declared and filed by your suppliers in their FORM GSTR-I and 5 Such credit shall be reversed under J'able a(B)(2) ofFORM GSTR-3B. If this value is negative, then credit may be reclaimed subject to reversal of the same on an earlier instance.
Table 4 Part A Section I All other ITC - Supplies from registered persons other than reverse charge \,I This section consists of the details ofsupplies (other than those on which tax is to be paid on reverse charge basis), which have been declared and filed by your suppliers in their FORM GSTR-I and 5.
This table provides only the supplies on which I'IC is not available.
This is for information only and such credit shall not be taken in FORM GSTR-3I].
Table 4 Part A Section II Inward Supplies from ISD lv.
VI This section consists ofthe details supplies, which have been declared and filed by an input service distributor in their FORM GSTR-6.
This table provides only the supplies on which ITC is not available.
This is for infomration only and such credit shall not be taken in FORM GSTR-3B.
Table 4 Part A Section III Inward Supplies liable for reverse charge IV vl.
This section consists ofthe details ofsupplies liable for reverse charge, which have been declared and filed by your suppliers in their FORM GSTR-I.
This table provides only the supplies on which ITC is not available.
These supplies shall be declared in Table 3.1(d) of FORM GSTR-3B for payment of tax. However, credit will not be available on such supplies.
Table 4 Part B Section I Others This section consists details the credit notes received and amendment thereof which have been declared and filed by your suppliers in their FORM GSTR-I and 5 This table provides only the credit notes on which ITC is not available.
\II the ICEGATE system.
This table shall consist of data on the imports made by you (GSTIN) in the month fbr which FORM GSTR-28 is being generated ftrr.
The ICEGATE reference date is the date from which the recipient is eligible to takc input tax credil.
The table also provides if the Bill olentry was amended.
Infbrmation is provided in the tables based on data received from ICEGATE. Information on certain imports such as courier impons may not be available.
vltl ix.
x.
iv.
Such credit shall be reversed under Table 4(B)(2) of FORM GSTR-3B.
Memo No.
Copy to: - sd/- (Kanki Darang) Commissioner State Tax Dated Itanagar the, l0th November, 2O20 SAne Secretary (Law & Judicial), Gort. of Arunachal Pradesh, Itanagar for information please.
2. The Director (Printing), Govt. of Arunachal Pradesh with a request to print 2OO copies in the Extra Ordinary Gazette.
3. Oflice Copy -46Iar, .",,(5Ts3.TS"*1";,, Note: The principal rules were published in the Gazette of Arunachal Pradesh, Extraordinary no. 281. Vot. XXIV, Naharlagun, Monday, AugustT, 2017 dated l91l' July 2017 (APGST Rutes, 2017), published vide file no. GST/2312017, dated the l9'h July. 2Ol7 and was last amended ude notification No. 90/2020-State Tax. dated the 30tl' September, 2020, published in the Cazette of Arunachal Pradesh, Extraordinary no. l7l, Vol. XXVIII, Naharlagun. Wednesday, August 25, 2021, file no. GST/23/2017lVol-ll, dated the 30th September, 2020.
csr 123 /2or7 lvor-tl$Lq vl.
I