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of <h1>Amendments to Arunachal Pradesh GST Rules 2019: Clarifications on Input Tax Credit, Construction Projects, and Updated Forms.</h1> The Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2019, effective from April 1, 2019, introduce several amendments to the existing GST rules. Key changes include clarifications on the calculation of input tax credit, especially concerning construction projects and the treatment of common credits. The amendments specify the order of utilization of input tax credits and update various forms used for GST assessments and demands, such as GST DRC and GST ASMT forms. These changes aim to streamline tax assessments and clarify procedures for calculating credits and liabilities in construction-related services under the GST framework.
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