GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 52/2019 (State Tax) No. GST/23/20 I 7/Vo I- I I Dated Itanagar the. 31" August 2019 In exercise of the powers conferred by sub-section (2) of section I of the Aunachal Pradesh Goods and Services Tax (Amendment) Act, 2020 (Act no. 1 of 2020) the Stale Government hereby appoints the I st day of September, 2019, as the date on ,vhich the provisions of section I 03 the said Act, shall come into force.
Sd/- (Kanki Darang) Commissioner State Ta Memo No. GST/23/2017/Vol-II/~;L Dated Itanagar the, 31 s1 Apgust ?O I 9 Copy to: - _l-The Secretary (Law & .Judicial). Govt. of Arunachal Pradesh. Itanagar for information please.
2. The Director (Printing). Govt. of Arunachal Pradesh with a request to print 200 copies in the Extra Ordinary Gazette.
3. Office Copy (Kanki Darang) Commissioner State Tax GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 48 / 2019 (State Tax) No. GST/23/2017/Vol-II Dated Itanagar the 26" December, 2019 In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Arunachal Pradesh, Department of Tax, Excise & Narcotics No. 4/2018- State Tax, dated the 23" January, 2018, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 29, Col.
XXV, Naharlagun, Monday, January 29, 2018 vide file no. GST/23/2017, dated the 23rd January, 2018, namely:- In the said notification, after the second proviso, the following proviso shall be inserted, namely:- "Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to November, 2019 by the due date but furnishes the said details in FORM GSTR-1 between the period from 19th December, 2019 to 10" January, 2020.".
2. This notification shall be deemed to have come into force with effect from the 19" day of December, 2019.
Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017/Vol-11/2.22 Dated Itanagar the 26" December, 2019 Copy t0;;
1The Secretary (Law & Judicial), Govt. of Arunachal Pradesh, Itanagar for information please.
2. The Director (Printing), Govt. of Arunachal Pradesh with a request to print 200 copies in the Extra Ordinary Gazette.
3. Office Copy.
(Kanki Darang) Commissioner State Tax Note: The principal notification No. 4/2018- State Tax, dated the 23" January, 2018, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 29, Col. XXV, Naharlagun, Monday, January 29, dated the 23rd January, 2018 and was subsequently amended by notification No.
57/2018-State Tax, dated the 31" December, 2018.
GOVERNMENTOFARUNACHALPRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 50 / 2019 (State Tax) No. GST/23/2017/Vol-II Dated Itanagar the 26" December, 2019 In exercise of the powers conferred by second proviso to sub-section ( 1) of section 3 7 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of Arunachal Pradesh, Department of Tax, Excise & Narcotics, No. 32/2019 - State Tax, dated the 9 October, 2019, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 438, Vol. XXVI, Naharlagun, Tuesday, November 5, 2019, vide File no. GST/23/2017/Vol-II, dated the 09October, 2019, namely: In the said notification, in the first paragraph, after the proviso, the following proviso shall be inserted, namely: "Provided that for registered persons whose principal place of business is in the State of Assam, Manipur or Tripura, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of November, 2019 till 31December, 2019."
2. This notification shall be deemed to come into force with effect from the 11" Day of December, 2019.
Sd/ (Kanki Darang) Commissioner State Tax Dated Itanagar the 26" December, 2019/232017/v1-11/22Memo No.
Copy to· 1 The Secretary (Law & Judicial), Govt. of Arunachal Pradesh, Itanagar for information please.
2. The Director (Printing), Govt. of Arunachal Pradesh with a request to print 200 copies in the Extra Ordinary Gazette.
3. Office Copy.
(Kanki Darang) Commissioner State Tax Note: The principal notification No. 32/2019 - State Tax, dated the 9" October, 2019, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 438, Vol. XXVI, Naharlagun, Tuesday, November 5, 2019, vide File no. GST/23/2017/Vol-II, dated the 09" October, 2019.
GOVERNMENTOFARUNACHALPRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 51 / 2019 (State Tax) No. GST/23/2017/Vol-II Dated Itanagar the 26" December, 2019 In exercise of the powers conferred by section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of2017) read with sub-rule (5) of rule 61 of the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in notification of the Government of Arunachal Pradesh, Department of Tax, Excise & Narcotics), No. 30 /2019 - State Tax, dated the 09" October, 2019, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 436, Vol. XXVI, Naharlagun, Tuesday, November 2019, vide file no. GST/23/2017/Vol-II, dated the 09 October, 2019, namely: In the first paragraph of the said notification, after the second proviso, the following proviso shall be inserted, namely: "Provided also that the return in FORM GSTR-3B of the said rules for the month of November, 2019 for registered persons whose principal place of business is in the State of Assam, Manipur, Meghalaya or Tripura, shall be furnished electronically through the common portal, on or before the 31st December, 2019."
2. This notification shall be deemed to have come into force with effect from the 23rd day of December, 2019.
Sd/ (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017No1-n(cR~{ Dated Itanagar the 261h December, 2019 Cory 9y- The Secretary (Law & Judicial), Govt. of Arunachal Pradesh, Itanagar for information please.
2. The Director (Printing), Govt. of Arunachal Pradesh with a request to print 200 copies in the Extra Ordinary azette.
3. Office Copy.
Kanki Darang) Commissioner State Tax Note: The principal notification No. 30 / 2019- State Tax, dated the 09th October, 2019, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 436, Vol. XXVI, Naharlagun, Tuesday, November 2019, vide file no. GST/23/2017/Vol-II, dated the 09 October, 2019 and was last amended by notification No. 47/2019 - State Tax, dated the 23rd December, 2019, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 8, Vol.
XXVI, Naharlagun, Wednesday, January 8, 2019 vide file no. GST/23/2017/Vol-II, dated the 23"" December, 2019.