The Arunachal Pradesh Goods and Services Tax (Tenth Amendment) Rules, 2017.

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....Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017, - (i) in FORM GSTR-1, for Table - 6, the following shall be substituted, namely:- "6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/Bill of export Integrated Tax Central Tax State Tax/UT Tax Cess No. Date Value No. Date Rate Taxable value Amt. Rate Taxable value Amt. Rate Taxable value Amt.   1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 6A. Exports             ....

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....erritory Tax No. Date Taxable Value Integrated Tax Central Tax State Tax/Union territory Tax 1 2 3 4 5 6 7 8 9 10 11 12 13                         "; (c) after Statement 5A, the following Statement shall be inserted, namely:- "Statement 5B [rule 89(2)(g)] Refund Type: On account of deemed exports (Amount in Rs) Sl.No. Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient Tax paid   No. Date Taxable Value Integrated Tax Central Tax State Tax ....

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....complied with in respect of the amount refunded.     Signature  Name -  Designation / Status"; (iii) in FORM GST RFD-01A,- (a) in Table 7, in clause (g), for the words "Recipient of deemed export", the words "Recipient of deemed export/ Supplier of deemed export" shall be substituted; (b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:- "DECLARATION [rule 89(2)(g)] (For recipient/supplier of deemed export) In case refund claimed by recipient I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of i....