Section 4: In the said rules. in rule 80, in sub-r'ule (3), for the proviso, the following proviso shall be substituted, namely

The Arunachal Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2020State Rules of Arunachal Pradesh · 2019

"Provided that for the financial year 2018-2019 and 2019-2020, every registered person whose aggregate turnover exceeds five crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall hrrnish a copy of audited annual accounts and a reconciliation statement. dull' certified. in FORM GSTR-9C lor the said financial year.

electronically through the common portal either directly or tl.rrough a Facilitation Centre notified by the Commissioner.".

Where this provision sits

Act	The Arunachal Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2020
Section	4
Marginal note	In the said rules. in rule 80, in sub-r'ule (3), for the proviso, the following proviso shall be substituted, namely
Jurisdiction	State of Arunachal Pradesh
Status	In force as published by the source

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