Section 5: lr.r tl.re said rules, with elfect from the 20'h day of March, 2020, in rule 138E, after the third proviso, the following proviso shall be inserted, namely
The Arunachal Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2020State Rules of Arunachal Pradesh · 2019
"Pror,'ided also that the said restriction shall not apply during the period from the 201h day ol March. 2020 till the l5rr' day of October, 2020 in case where the return in FORM GSTR-3B or the statement of outrvard supplies in FOI{M GSTIT-I or the statement in FORM GST CMP-
08. as the case may be. has not been lirrnished for the period February,2020 to August,2020.".
6. In the said rules. in rule 142. in sub-rule (lA), -
(i) fbr the r.vords "proper offlcer shall". the r.vords "proper officer may" shall be substituted;
(ii) lbr the words ''sl,all communicate", the r.ord "communicate" shall be substituted.
7. ln the said rules, in FORM GSTR-I, against serial nun,ber 12, in the Table, in column 6. in the heading. lor the words "Total value". the words "Rate ofTax" shall be substituted.
lr.r tl.re said rules, with elfect from the 20'h day of March, 2020, in rule 138E, after the third proviso, the following proviso shall be inserted, namely
Jurisdiction
State of Arunachal Pradesh
Status
In force as published by the source
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