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of <h1>Arunachal Pradesh GST Amendment: New Unique Identity Number, Backdating Restrictions, and Simplified Tax Refunds Effective December 2017.</h1> The Arunachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2017, effective from December 29, 2017, introduce several amendments to the existing GST rules. Key changes include the introduction of a Unique Identity Number applicable throughout India, restrictions on backdating registration amendments, and provisions for refund of input tax credit for zero-rated supplies. Amendments also address refund claims for integrated tax paid on exports, and updates to forms related to GST registration and refund applications. These changes aim to streamline GST processes, enhance compliance, and facilitate tax refunds for eligible entities.
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