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    <title>Arunachal Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2021</title>
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    <description>Input tax credit under the Arunachal Pradesh GST framework, from 1 January 2022, may be availed on invoices or debit notes requiring outward-supply reporting only where the supplier has furnished their details in FORM GSTR-1 or through the invoice furnishing facility and those details have been communicated to the recipient in FORM GSTR-2B. For financial year 2020-21, the annual return and the self-certified reconciliation statement accompanying it must be furnished by 28 February 2022. Refund on an invoice that omits the applicant&#039;s Unique Identity Number is available only when a copy of the invoice, attested by the applicant&#039;s authorised representative, accompanies the application in FORM GST RFD-10; this requirement applies from 1 April 2021.</description>
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      <description>Input tax credit under the Arunachal Pradesh GST framework, from 1 January 2022, may be availed on invoices or debit notes requiring outward-supply reporting only where the supplier has furnished their details in FORM GSTR-1 or through the invoice furnishing facility and those details have been communicated to the recipient in FORM GSTR-2B. For financial year 2020-21, the annual return and the self-certified reconciliation statement accompanying it must be furnished by 28 February 2022. Refund on an invoice that omits the applicant&#039;s Unique Identity Number is available only when a copy of the invoice, attested by the applicant&#039;s authorised representative, accompanies the application in FORM GST RFD-10; this requirement applies from 1 April 2021.</description>
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