TaxTMI 
TaxTMI 
The Arunachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2017.
X X X X Extracts X X X X
X X X X Extracts X X X X
....erritory of India."; (ii) in rule 19, after sub-rule (1), the following sub-rule shall be inserted, namely:- "(1A) Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify."; (iii) with effect from 23rd October, 2017, in rule 89, for sub-rule (4), the following shall be substituted, namely:- "(4) In the case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), refund of input tax credit shall be granted as per the following formula - Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC /Adjusted Total Turnover Where, - (A) "Refund amount" means the maximum refund that is ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... export of goods, shall be granted."; (iv) in rule 95 - (a) for sub-rule (1), the following sub-rule shall be substituted, namely:- "(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued under section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the common portal or otherwise, either directly or through a Facilitation Centre notified by the Commissioner, along with a statement of the inward supplies of goods or services or both in FORM GSTR-11."; (b) in sub-rule (3), in clause (a), the words "and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any" shall be omitted; (v) with effect from 23rd October, 2017, in rule 96 - (a) in the heading, after the words "paid on goods", the words "or services" shall be inserted; (b) after sub-rule (8), the following sub-rule shall be inserted, namely:- "(9) The persons claiming refund of integrated tax paid on export of goods or services should not have received supplies on which the supplier has availed the benefit of notification No. 45/2017- State Tax ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e form 7. Declaration I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. I, _ ..................................... hereby declare that I am authorized to sign on behalf of the Registrant. I would charge and collect tax liable from the non-assesse online recipient located in taxable territory and deposit the same with Government of India. Signature Place: Name of Authorised Signatory: Date: Designation: Note : Applicant will require to upload declaration (as per under mentioned format) along with scanned copy of the passport and photograph. List of documents to be uploaded as evidence are as follows:- 1. Proof of Place of Business of representative in India, if any: (a) For own premises - Any document in support of the ownership of the premises like Latest Property Tax Receipt or Municipal ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nbsp; Designation/Status Signature 1. Acceptance as an authorized signatory I <<(Name of authorised signatory>> hereby solemnly accord my acceptance to act as authorised signatory for the above referred business and all my acts shall be binding on the business. Place : Signature Date : Name of Authhorised Signatory Designation/Status Instructions - 1. If authorised signatory is not based in India, authentication through digital signature certificate shall not be mandatory for such persons. The authentication will be done through Electronic Verification Code (EVC). 2. Appointed representative in India shall have the meaning as specified under section 14 of Integrated Goods and Services Tax Act, 2017."; (vii) in FORM GST REG-13, (a) in PART-B, at serial No. 4, the words, "Address of the entity in State" shall be substituted with the words, "Address of the entity in respect of which the centralized UIN is sought"; (b) in the Instructions, the words, "Every person required to obtain a unique identity number shall submit the application electronically" shall be substituted with t....