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TMI BlogThe Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :- (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act,". (iii) in rule 44, with effect from 1st July, 2017 for sub-rules (2) and (3), the following shall be substituted, namely :- "(2) The amount, as specified in sub-rule (1) shall be determined separate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely, - (i) name and address of the recipient ; (ii) address of delivery ; and (iii) name of the country of destination ;". (v) in rule 61, with effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period ; (b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any ; (c) where the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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