GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 04/2020 State Tax (Rate) No. GST/24/2017/Vol-I Dated Itanagar the, 30h September, 2020 In exercise of the powers conferred by sub-section (3) and (4) of section 9, sub section (1) of section 11, sub-section (5) of section 15 and section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 201 7), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Arunachal Pradesh, Department of Tax, Excise & Narcotics, No.12/2017- State Tax (rate), dated the 28h June, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary , No. 183, Vol. XXIV, Naharlagun, Friday, June 30, 2017 Vide file no. No. GST/24/2017 dated the 284 June, 2017, namely:- In the said notification, in the Table,
(i) against serial number 19A, in the entry in column (5), for the figures "2020", the figures "2021" shall be substituted;
(ii) against serial number 19B, in the entry in column (5), for the figu.res "2020", the figures "2021" shall be substituted;
2. This notification shall come into force with effect from the 1sday of October, 2020.
Sd/ (Kanki Darang) Commissioner State Tax Memo No. GST/24/2017/Vol-1/309 Dated Itanagar the, 30 September, 2020 copy t9:- <_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.
±Gr (Kanki Darang) Commissioner State Tax Note: -The principal notification was published in the Gazette of Arunachal Pradesh, Extraordinary , vide notification No. 12/2017 - State Tax (Rate), dated the 28thJune, 2017, vide GST/24/2017, dated the 28h June, 2017 and was last amended by notification No. 28/2019 - State Tax (Rate), dated the 31-st December, 2019 vide file no. GST/24/2017Vol-I, dated the 31s December, 2019.
"E», -,as%re " GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS B ITANAGAR Notification No. 38/2020 State Tax No. GST/23/2017/Vol-II Dated Itanagar the, 5" May, 2020 In exercise of the powers conferred by section 168A of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 201 7) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 ( 13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 ( 14 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Arunachal Pradesh, Department of Tax, Excise & Narcotics, No.33/2020- State Tax, dated the 3" April, 2020, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 163, Vol. XXVII, Naharlagun, Wednesday, June 10, 2020 vide File No. GST/23/2017/Vol-Il, dated the 3 rd April, 2020, namely:- In the said notification, in the first paragraph, in clause (ii), the following proviso shall be inserted, namely: - "Provided that where an e-way bill has been generated under rule 138 of the Arunachal Pradesh Goods and Services Tax Rules, 2017 on or before the 24" day of March, 2020 and its period of validity expires during the period 20" day of March, 2020 to the 15" day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 31st day ofMay, 2020.".
Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017/Vol-IT {.31 i Dated Itanagar the, 5" May, 2020 Copy to;-The Secretary (Law & Judicial), Govt. ofArunachal 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 ±da (Kanki Darang) Commissioner State Tax Note: The principal notification was published in the Gazette of Arunachal Pradesh, Extraordinary, No. 163, Vol. XXVII, Naharlagun, Wednesday, June 10, 2020 vide File No. GST/23/2017/Vol-II, dated the 3" April, 2020 %23I GOVERNMENTOFARUNACHALPRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR No. GST/23/2017/Vol-II 2020 Notification No. 39/2020 State Tax Dated Itanagar the, 5" May, In exercise of the powers conferred by sub-section (1) of section 44 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017) (hereafter in this notification referred to as the said Act), read with rule 80 of the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), and in supersession of notification No. 14/2020-State Tax, dated the 23" March, 2020, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 144, Vol. XXVII, Naharlagun, Tuesday, June 9, 2020 dated the 23" March, 2020, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing of the annual return specified under section 44 of the said Act read with rule 80 of the said rules, electronically through the common portal, for the financial year 2018-2019 till the 30" September, 2020.
Sd/ (Kanki Darang) Commissioner State Tax Memo No. GST/3/2017/Vo1-II /319 Dated Itanagar the, 5 May, 2020 Copy to: ~e 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 4Ts (Kanki Darang) Commissioner State Tax GOVERNMENTOFARUNACHALPRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR No. GST/23/2017/Vol-II Notification No. 40/2020 State Tax Dated Itanagar the, 5" May, 2020 In exercise of the powers conferred by section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017) read with sub-rule (5) of rule 61 of the Arunachal Pradesh Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Arunachal Pradesh, Department of Tax, Excise & Narcotics, No. 30/2019 State Tax, dated the 9" October, 2019, published in the Gazette of Arunachal Pradesh, Extraordinary, No.436, Vol. XXVI, Naharlagun, Tuesday, November 5, 2019 dated the 9" October, 2019, namely: In the said notification, in the first paragraph, for the sixth proviso, the following provisos shall be substituted, namely: "Provided also that the return in FORM GSTR-3B of the said rules for the months of November, 2019 to February, 2020 for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24" March, 2020:
Provided also that the return in FORM GSTR-3B of the said rules for the months of November, 2019 to December, 2019 for registered persons whose principal place of business is in the Union territory of Ladakh, shall be furnished electronically through the common portal, on or before the 24March, 2020:
Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020 to March, 2020 for registered persons whose principal place of business is in the Union territory of Ladakh, shall be furnished electronically through the common portal, on or before the 20" May, 2020.".
2. This notification shall be deemed to come into force with effect from the 24" Day of March, 2020 Sd (Kanki Darang) Commissioner State Tax Memo No. GT/23/2017/Vo1-1I [320 Dated Itanagar the, 5" May, 2020 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 ±Gr (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 5, 2019, and was last amended by notification number 23/2020 - State Tax, dated the 23" March, 2020, published in the Gazette of Arunachal Pradesh, No. 331, Vol. XXVI, Naharlagun, Tuesday, June 9, 2020 vide File no.
GST/23/2017/Vol-II, dated the 23" March, 2020.
GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR No. GST/23/2017/Vol-II Notification No. 41/2020 State Tax Dated Itanagar the, 8" June, 2020 In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 20P (07 of 2017) read with rule 3 of the Arunachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2020 (hereinafter referred to as the rules), made vide notification No. 36/2020 - State Tax, dated the 5" May, 2020, published in the Gazette of Arunachal Pradesh, Extraordinary, No.170, Vol. Naharlagun, Tuesday, June 30, 2020 vide File no. GST/24/2017/Vol-II, dated the 5" May, 2020, the Government, hereby appoints the 8" day of June, 2020, as the date from which the said provisions of the rules, shall come into force.
Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017/Vol-II/22 Dated Itanagar the, 8" June, 2020 Copy t9:< ). 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 sGTs (Kanki Darang) Commissioner State Tax GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 42/2020 State Tax No. GST/23/2017Nol-II Dated Itanagar the, 9" June, 2020 In exercise of the powers conferred by section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07of 2017), the Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Arunachal Pradesh, Department of Tax, Excise & narcotics, No. 09/2020- State Tax, dated the 21March, 2020, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 128, Vol. XXVII, Naharlagun, Wednesday, May 27, 2020 vide File No. GST/23/2017Nol-II, dated the 21March, 2020, namely: In the said notification, in the first paragraph, for the figures, letters and words "31st day of May, 2020", the figures, letters and words "31day of July, 2020" shall be substituted.
2. This notification shall come into force with effect from the 31day ofMay, 2020.
Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017Nol-II/.J,/l:2,, Dated Itanagar the, 9th June, 2020 Copy to;- 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 ssrse (Kanki Darang) Commissioner State Tax Note: The principal notification No. 09/2020- State Tax, dated the 21 March, 2020, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 128, Vol. XXVII, Naharlagun, Wednesday, May 27, 2020 vide File No. GST/23/2017Nol-II, dated the 21st March, 2020.
GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR No. GST/23/2017Nol-II Notification No. 43/2020 State Tax Dated Itanagar the, 9" June, 2020 In exercise of the powers conferred by section 168A of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), in view of the spread of pandemic COVID-19 across many countries of the world including India, the Government, on the recommendations of the Council, hereby notifies that in cases where a notice has been issued for rejection of refund claim, in full or in part and where the time limit for issuance of order in terms of the provisions of sub-section (5), read with sub-section (7) of section 54 of the said Act falls during the period from the 20 day of March, 2020 to the 29" day of June, 2020, in such cases the time limit for issuance of the said order shall be extended to fifteen days after the receipt of reply to the notice from the registered person or the 30"day of June, 2020, whichever is later
2. This notification shall come into force with effect from the 20" day of March, 2020.
Sd/ (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017/Vol-II /3~ Dated Itanagar the, 9 th June, 2020 Copy to: ,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 scar (Kanki Darang) Commissioner State Tax GOVERNMENTOFARUNACHALPRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR No. GST/23/2017Nol-II Notification No. 44/2020 State Tax Dated Itanagar the, 19" June, 2020 In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely:
1. (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2020.
(2) They shall come into force on 27"day ofMay, 2020.
2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 26 in sub-rule (1 ), for the second proviso, following provisos shall be substituted, namely: "Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 0f 2013) shall, during the period from the 21day of April, 2020 to the 30" day of September, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC).
Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 0f 2013) shall, during the period from the 27 day ofMay, 2020 to the 30" day of September, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC).".
Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017/Vol-II/23 Dated Itanagar the, 19" June, 2020 Copy 9;
j,/l'he 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 gEz (Kanki Darang) Commissioner State Tax Note: The principal rules were published in the Gazette of Arunachal Pradesh, Extraordinary, No. 170, Vol. XXVII, Naharlagun, Tuesday, June 30 2020, vide notification No. 3/2017- State Tax, dated the 19" June, 2017, published vide File no. GST/23/2017, dated the 19 June, 2017 and last amended vide notification No. 36/2020 - State Tax, dated the 5" May, 2020, published vide File no. GST/23/2017/Vol-II, dated the 5" May, 2020.
GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 45/2020 State Tax No. GST/23/2017/Vol-II Dated Itanagar the, 24" June, 2020 In exercise of the powers conferred by sub-section (1) of section 50 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017) read with section 148 of the said Act, the State Government, 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.13/2017 - State Tax, dated the 28" June, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary No. 199, Vol. XXIV, Naharlagun, Friday, June 30, 2017 vide File no. GST/23/2017, dated the 28" June, 2017, namely:- In the said notification, in the first paragraph, for the first proviso, the following proviso shall be substituted, namely : - "Provided that the rate of interest per annum shall be as specified in column (3) of the Table given below for the period mentioned therein, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who are required to furnish the returns in FORM GSTR-3B, but fail to furnish the said return along with payment of tax for the months mentioned in the corresponding entry in column (4) of the said Table by the due date, namely:-- Table s. Class of registered persons Rate of interest Tax period No. (3)
(1) (2) (4)
1. Taxpayers having an aggregate turnover of Nil for first 15 days February, more than rupees 5 crores in the preceding from the due date, 2020, March financial year and 9 per cent 2020, April,
2.
thereafter ill 24 2020 day of June, 2020 Taxpayers having an aggregate turnover of up to Nil till the 30" day February, rupees 5 crores in the preceding financial year, of June, 2020, and 9 2020 whose principal place of business is in the per cent thereafter States of Chhattisgarh, Madhya Pradesh, till the 30" day of Gujarat, Maharashtra, Karnataka, Goa, Kerala, September, 2020 Tamil Nadu, Telangana or Andhra Pradesh or f------~--+---------i Nil till the 3" day of March, 2020 the Union territories of Daman and Diu and July, 2020, and 9 per Dadra and Nagar Haveli, Puducherry, Andaman cent thereafter till and Nicobar Islands and Lakshadweep the 30" day of September, 2020 Nil till the 6" day of April, 2020 July, 2020, and 9 per cent thereafter till the 30" day of September, 2020 Nil till the 12" day May,2020 of September, 2020, and 9 per cent thereafter till the 30" day of September, 2020 Nil till the 23"" day June,2020 of September, 2020, and 9 per cent thereafter till the 30" day of September, 2020 Nil till the 27 day July, 2020 of September, 2020, and 9 per cent thereafter till the 30" day of September, 2020 Taxpayers having an aggregate turnover of up to Nil till the 30" day February, rupees 5 crores in the preceding financial year, of June, 2020, and 9 2020 whose principal place of business is in the per cent thereafter States of Himachal Pradesh, Punjab, till the 30 day of Uttarakhand, Haryana, Rajasthan, Uttar September, 2020 Pradesh, Bihar, Sikkim, Arunachal Pradesh, f--------,-,----+---------l Nil till the 5" day of March, 2020 Nagaland, Manipur, Mizoram, Tripura, July, 2020, and 9 per Meghalaya, Assam, West Bengal, Jharkhand or cent thereafter till Odisha or the Union territories of Jammu and the 30" day of Kashmir, Ladakh, Chandigarh and Delhi September, 2020 Nil till the 9" day of April, 2020 July, 2020, and 9 per cent thereafter till the 30" day of September, 2020 Nil till the 15" day May,2020 of September, 2020, and 9 per cent thereafter till the 30" day of September, 2020 Nil till the 25" day June, 2020 of September, 2020, and 9 per cent thereafter till the 30" day of September, 2020 Nil till the 29" day July, 2020.".
of September, 2020, and 9 per cent thereafter till the 30" day of September, 2020 Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017Nol-II/:3:;,~ Dated Itanagar the, 24th June, 2020 Copy to: -
1.Tie 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 ±GI (Kanki Darang) Commissioner State Tax Note: The principal notification No.13/2017 - State Tax, dated the 28" June, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary No. 199, Vol. XXIV, Naharlagun, Friday, June 30, 2017 vide File no. GST/23/2017, dated the 28" June, 2017 and was last amended vide notification no. 29/2020 -- State Tax, dated the 3" April, 2020, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 159, Vol. XXVII Naharlagun, Tuesday, June 9, 2020 Vide file no. GST/23/2017/Vol-II, dated the 3" April, 2020.
GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 46/2020 State Tax No. GST/23/2017/Vol-II Dated Itanagar the, 24June, 2020 In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Arunachal Pradesh, Department of Tax, Excise & Narcotics No. 76/2018 State Tax, dated the 31" December, 2018, published in the Gazette of Arunachal Pradesh, Extraordinary No. 70. Vol. XXVI, Naharlagun, Monday, February 18, 2019 vide File no.
GST/23/2017/Vol-I, dated the 31" December, 2018, namely : In the said notification,-
(i) in the third proviso, for the Table, the following Table shall be substituted, namely : - "Table S. No.
(1) Class of registered persons
(2) Tax period
(3) Condition
(4)
1. Taxpayers having an aggregate February, 2020, If return in FORM GSTR turnover of more than rupees 5 March, 2020 and 3B is furnished on or before crores in the preceding financial April, 2020 year the 24 day of June, 2020 3B is furnished on or before the 30" day of June, 2020 If return in FORM GSTR- Gujarat,Pradesh,Madhya is in the States of Chhattisgarh, Taxpayers having an aggregate February, 2020 turnover of up to rupees 5 crores in the preceding financial year, Whose DII1pal place of business}IlMarch, 2020 If return in FORM GSTR- 3B is furnished on or before the 3" day of July, 2020
2.
Maharashtra, Karnataka, Goa, April, 2020 Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union If return in FORM GSTR- 3B is furnished on or before the 6" day of July, 2020 territories of Daman and Diu and f---------+----------------1 May, 2020 If return in FORM GSTR- Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep 3B is furnished on or before the 12" day of September, 2020 June,2020 If return in FORM GSTR 3B is furnished on or before the 23" day of September, 2020 July, 2020 If return in FORM GSTR- 3B is furnished on or before the 27" day of September, 2020 If return in FORM GSTR- 3B is furnished on or before the 30" day of June, 2020
3. Taxpayers having an aggregate February, 2020 turnover of up to rupees 5 crores in the preceding financial year, whose principal place of business f---------+-------------1 March, 2020 If return in FORM GSTR- If return in FORM GSTR- 3B is furnished on or before the 15" day of September, 2020 3B is furnished on or before the 5" day of July, 2020 If return in FORM GSTR- 3B is furnished on or before the 9" day of July, 2020 Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand May, 2020 or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi 1s in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar 1----------+---------~ Pradesh, Bihar, Sikkim, Arunachal April, 2020 June,2020 If return in FORM GSTR- 3B is furnished on or before the 25" day of September, 2020 July, 2020 If return in FORM GSTR 3B is furnished on or before the 29" day of September, 2020
(ii) after the third proviso, the following provisos shall be inserted, namely: "Provided also that the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived which is in excess of an amount of two hundred and fifty rupees for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01day of July, 2020 to 30" day of September, 2020:
Provided also that where the total amount of central tax payable in the said return is nil, the total amount of late fee payable for a tax period, under section 47 of the said Act shall stand waived for the registered person who failed to furnish the return in FORM GSTR-3B for the months of July, 2017 to January, 2020, by the due date but furnishes the said return between the period from 01 st day of July, 2020 to 30" day of September, 2020.".
Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017Nol-II {~cf)_ -6 Dated Itanagar the, 24th June, 2020 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. 76/2018- State Tax, dated the 31st December, 2018, published in the Gazette of Arunachal Pradesh, Extraordinary No. 70. Vol. XXVI, Naharlagun, Monday, February 18, 2019 vide File no. GST/23/2017/Vol-I, dated the 31 December, 2018 and was last amended vide notification number 30/2020 - State Tax, dated the 3" April, 2020, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 160, Vol. XXVII, Naharlagun, Tuesday, June 9, 2020 vide File no. GST/23/2017Nol-II, dated the 3" April, 2020.
GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 47/2020 State Tax No. GST/23/2017/Vol-II Dated Itanagar the, 24 June, 2020 In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017), the 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, Vol. XXV, Naharlagun, Monday, January 29, 2018 vide file no.
GST/23/2017, dated the 23" January, 2018, namely: In the said notification, for the third proviso, the following proviso shall be substituted, 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 fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:- Table SI. No. Month/ Quarter Dates
(1) (2) (3)
1. March, 2020 10" day of July, 2020
2. April, 2020 24" day of July, 2020
3. May, 2020 28" day of July, 2020
4. June,2020 05th day of August, 2020
5. January to March, 2020 17 day of July, 2020
6. April to June, 2020 03" day of August, 2020.".
Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017/Vol-II / 8e2r Dated Itanagar the, 24 June, 2020 Copy to:- lThe 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 ±GT.
(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, Vol. XXV, Naharlagun, Monday, January 29, 2018 vide file no. GST/23/2017, dated the 23" January, 2018 and was last amended by notification No. 33/2020- State Tax, dated the 3" April, 2020, published in the Gazette of Arunachal, Extraordinary no. 161, Vol. XXVII, Naharlagun, Wednesday, June 10, 2020 vide file no. GST/23/2017/Vol-II, dated the 3" April, 2020.
GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 48/2020 State Tax No. GST/23/2017Nol-II Dated Itanagar the, 24 June, 2020 In exercise of the powers conferred by section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017), 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 amendments in the notification of the Government of Arunachal Pradesh, Department of Tax, Excise & Narcotics No. 27/2020 - State Tax, dated the 23" March, 2020, published in the Gazette of Arunachal Pradesh, Extraordinary no. 157, Vol. XXVII.
Naharlagun, Tuesday, June 9, 2020 vide file no. GST/23/2017/Vol-II, dated the 23" March, 2020, namely:- In the said notification, in the first paragraph, after the fifth proviso, the following provisos shall be inserted, namely: "Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 1day of October, 2020:
Provided also that, for taxpayers having an aggregate turnover of up to rupees five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi, the return in FORM GSTR-3B of the said rules for the month of August, 2020 shall be furnished electronically through the common portal, on or before the 3" day of October, 2020.".
Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017Nol-II/3;).. 2> Dated Itanagar the, 24th June, 2020 Copy to;- lThe 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 GF=z€-'(Kanki Darang) Commissioner State Tax Note: The principal notification No. 27/2020 -- State Tax, dated the 23" March, 2020, published in the Gazette of Arunachal Pradesh, Extraordinary no. 157, Vol. XXVII.
Naharlagun, Tuesday, June 9, 2020 vide file no. GST/23/2017/Vol-II, dated the 23" March, 2020 and was last amended vide notification no. 34/2020 - State Tax, dated the 3" April, 2020, published in the Gazette of Arunachal Pradesh, Extraordinary No. 168, Vol. XXVII, Naharlagun, Monday, June 29, 2020 vide file No. GST/23/2017Nol. XXVII, Naharlagun, Monday, June 29, 2020 dated the 3" April, 2020.
GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 49/2020 State Tax No. GST/23/2017/Vol-II Dated Itanagar the, 13" July, 2020 In exercise of the powers conferred by section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017), the 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.13/2019- State Tax, dated the 23" April, 2019, published in the Gazette of Arunachal Pradesh, Extraordinary No. 238, Vol. XXVI, Naharlagun, Tuesday, June 4, 2019 vide File No.
GST/23/2017/Vol-I, dated the 23" April, 2019, namely: In the said notification, in the third paragraph, in the first proviso, for the figures, letters and words "15" day of July, 2020", the figures, letters and words "31day of August, 2020" shall be substituted.
Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017/Vol-II / .3 Jl.1 Dated Itanagar the, 13th July, 2020 Copy to: - ,l,Th e 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 GTs, (Kanki Darang) Commissioner State Tax Note: The principal notification No.13/2019- State Tax, dated the 23" April, 2019, published in the Gazette of Arunachal Pradesh, Extraordinary No. 238, Vol. XXVI, Naharlagun, Tuesday, June 4, 2019 vide File No. GST/23/2017/Vol-I, dated the 23" April, 2019 and last amended by notification No. 32/2020-State Tax, dated the 3" April, 2020, published in the Gazette of Arunachal Pradesh, Extraordinary, vide File No. GST/23/2017/Vol-II, dated the 3" April, 2020.
GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 50/2020 State Tax No. GST/23/2017/Vol-II Dated Itanagar the, 30" July, 2020 In exercise of the powers conferred by sub-rule (4) of rule 48 of the Arunachal Pradesh Goods and Services Tax Rules, 2017, the Government, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of Arunachal Pradesh, Department of Tax, Excise & Narcotics No.13/2020 - State Tax, dated the 21st March, 2020, published in the Gazette of Arunachal Pradesh, Extraordinary No. 132, Vol. XXVII, Naharlagun, Wednesday, May 27, 2020 vide File No. GST/23/2017N01-II, dated the 21March, 2020, namely: In the said notification, in the first paragraph,
(i) before the words "those referred to in sub-rules", the words "a Special Economic Zone unit and" shall be inserted;
(ii) for the words "one hundred crore rupees", the words "five hundred crore rupees" shall be substituted.
Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017No1-II/.32=,TJ Dated Itanagar the, 30th July, 2020 Copy t9:
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 was published in the Gazette of Arunachal Pradesh, Extraordinary No. 132, Vol. XXVII, Naharlagun, Wednesday, May 27, 2020 vide notification No. 13/2020 - State Tax, dated the 21 March, 2020, published vide File No.
GST/23/2017/Vol. -II, dated the 21March, 2020.
GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 51/2020 State Tax No. GST/23/2017/Vol-II Dated Itanagar the, 25" August, 2020 In exercise of the powers conferred by sub-section (2) of section 1 of the Arunachal Pradesh Goods and Services (Amendment) Tax Act 2020, the State Government hereby appoints the 1 day of September 2020 as the date on which the provisions of section 10 of the Arunachal Pradesh Goods and Services Tax Act 2020, shall come into force.
Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017/V01-II/231 Dated Itanagar the, 25 august, 2020 Copy to: lThe 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 4Gr (Kanki Darang) Commissioner State Tax No. GST/23/2017/Vol-II GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 52/2020 State Tax Dated Itanagar, the 21 September, 2020 In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Arunachal Pradesh, Department of Tax, Excise & Narcotics No. 65/2017- State Tax. dated the 29" December, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary No.8. Vol.
XXV, Naharlagun, Tuesday, January 9, 2018 vide File No. GST/23/2017. dated the 29" December, 2017, namely : In the said notification:
(ii) after the second proviso, the following proviso shall be inserted, namely: "Provided also that late fee payable under section 4 7 of the said Act shal I stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of central tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2020 by the due date but furnishes the said return between the period from 22" day of September, 2020 to 31day of October, 2020.".
Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/3/2017/V01-11/3 Dated Itanagar, the 21September 2020 Copy to: -l1he 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 aGT (Kanki Darang) Commissioner State Tax Note: The principal notification No. 65/2017-- State Tax, dated the 29" December, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary No.8, Vol. XXV, Naharlagun, Tuesday. January 9, 2018 vide File No. GST/23/2017, dated the 29" December, 2017and was last amended vide notification number 59/2018- State Tax, dated the 31 December, 2018, published in the Gazette of Arunachal Pradesh, Extraordinary No. 71, Vol. XXVI, Naharlagun, Monday February 18, 2019 wide File No. GST/23/2017, dated the 31December, 2018.
No. GST/23/2017/Vol-II GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 53/2020 State Tax Dated Itanagar the, 21September, 2020 In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council. hereby waives the amount of late fee payable under section 47 of the said Act which is in excess of two hundred and fifty rupees. for the registered persons who fail to furnish the return in FORM GSTR-10 by the due date but furnishes the said return between the period from 22" day of September, 2020 to 31 day of December, 2020.".
Memo No. GST/23/2017/Vol-I/33¥ 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 Sd/ (Kanki Darang) Commissioner State Tax Dated Itanagar the, 2 I st September, 2020 - GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 54/2020 State Tax No. GST/23/2017/Vol-II Dated Itanagar the, 30" September, 2020 In exercise of the powers conferred by sixth proviso to rule 46 of the Arunachal Pradesh Goods and Services Tax Rules. 201 7. the Government, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of Arunachal Pradesh, Department of Tax, Excise & Narcotics No.14/2020 -- State Tax. dated the 21 March, 2020, published in the Gazette of Arunachal Pradesh, Extraordinary No.144, Vol. XXVII, Naharlagun, Tuesday, June 9, 2020 dated the 21 March, 2020. namely:- In the said notification,
(i) in the first paragraph, for the words "a financial year", the words and figures "any preceding financial year from 2017-18 onwards" shall be substituted;
(ii) in the second paragraph, for the figures, letters and words "1 day of October". the figures, letters and words" I st clay of December" shall be substituted.
Sd/ (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017/Vol-II/2:i~ Dated Itanagar the, 30th September 2020 Copy to;:
_lThe 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 a&rs (Kanki Darang) Commissioner State Tax Note: The principal notification was published in the Gazette of Arunachal Prnd~sh, vide notification No.14/2020 - State Tax, elated the 21 March. 2020. published in the Gazette of Arunachal Pradesh, Extraordinary No. 144, Vol. XXVII, Naharlagun. Tuesday, June 9, 2020 dated the 21March, 2020 GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 55/2020 State Tax No. GST/23/2017/Vol-II Dated Itanagar the, 1October, 2020 In exercise of the powers conferred by section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017). the State Government, on the recommendations of the Council, hereby notifies the registered persons required to prepare the tax invoice in the manner specified under sub-rule (4) of rule 48 of the Arunachal Pradesh Goods and Services Tax Rules, 2017, who have prepared tax invoice in a manner other than the said manner, as the class of persons who shall, during the period from the I day of October, 2020 to the 31 day of October, 2020, follow the special procedure such that the said persons shall obtain an Invoice Reference Number (IRN) for such invoice by uploading specified particulars in FORM GST INV-01 on the Common Goods and Services Tax Electronic Portal, within thirty days from the date of such invoice, failing which the same shall not be treated as an Invoice.
Sd/ (Kanki Darang) Commissioner State Tax Memo No. GT/23/2017/v6111/326 Dated Itanagar the, I" October, 2020 Copy to:111e 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 sr (Kanki Darang) Commissioner State Tax GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX. EXCISE & NARCOTICS ITANAGAR Notification No. 56/2020 State Tax No. GST/23/2017/Vol-II Dated Itanagar, the 15" October 2020 In exercise of the powers conferred by section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017) (hereafter in this notification referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crores rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both.
2. The said registered persons shall furnish the details of outward supply of goods or services or both in FORM GSTR-1 under the Arunachal Pradesh Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- Table SI. No. Quarter for which details in FORM Time period for furnishing GSTR-1 are furnished details in FORM GSTR-1
(1) (2) (3) 1 October, 2020 to December, 2020 13" January, 2021 2 January, 2021 to March, 2021 13" April, 2021
3. The time limit for furnishing the details or return, as the case may be, under sub section (2) of section 38 of the said Act, for the months of October, 2020 to March. 2021 shall be subsequently notified in the Official Gazette.
Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017/Vol-II/.3,3, :f-- Dated Itanagar, the 15" October 2020 Copy to: - _lThe 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
7gs.
(Kanki Darang) Commissioner State Tax GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 57/2020 State Tax No. GST/23/2017/Vol-II Dated Itanagar the, 15" October 2020 In exercise of the powers conferred by the second proviso to sub-section (I) of section 3 7 read with, section 168 of the Arunachal Pradesh Goods and Services Tax Act, 201 7(07 of 2017) (hereafter in this notification referred to as the said Act). the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Arunachal Pradesh 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 the current financial year, for each of the months from October, 2020 to March, 2021 till the eleventh day of the month succeeding such month.
2. The time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 of the said Act, for the months of October, 2020 to March, 2021 shall be subsequently notified in the Official Gazette.
Sd/ (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017/Vo1-1I/238 Dated Itanagar the, 15"October 2020 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. 58/2020 State Tax No. GST/23/2017/Vol-II Dated Itanagar, the1 5" October, 2020 In exercise of the powers conferred by section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017) (hereafter in this notification referred to as the said Act), 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 specifies that the return in FORM GSTR-3B of the said rules for each of the months from October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month:
Provided that, for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep, the return in FORM GSTR-3B of the said rules for the months of October, 2020 to March, 2021 shall be furnished electronically through the common portal, on or before the twenty-second day of the month succeeding such month:
Provided further that, for taxpayers having an aggregate turnover of up to five crore rupees in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim.
Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi the return in FORM GSTR-3B of the said rules for the months of October, 2020 to' March, 2021 shall be furnished electronically through the common portal, on or before the twenty-fourth day of the month succeeding such month.
2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B. - Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax by debiting the electronic cash ledger or electronic credit ledger, as the case may be and his liability towards interest, penalty, fees or any other amount payable under the said Act by debiting the electronic cash ledger, not later than the last date, as specified in the first paragraph, on which he is required to furnish the said return.
Sd/- (Kanki Darang) / Commissioner State Tax Memo No. GST/23/2017/Vol-1I, 2,A} Dated Itanagar, the 15" October, 2020 Copy to: 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. OfficeCopy (Kanki Darang) Commissioner State Tax GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 59/2020 State Tax No. GST/23/20 l 7/Vol-11 Dated Itanagar, the 15" October, 2020 In exercise of the powers conferred by section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017) (hereinafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby makes the following amendment in the notification of Government of Arunachal Pradesh, Department of Tax, Excise & Narcotics, No. 33/2019 - State Tax dated the 9th October, 2019, published in the Gazette of Arunachal Pradesh, Extraordinary No. 439, Vol. XXVI, Naharlagun, Tuesday, November 5, 2019 vide File No. GST/23/2017/Vol-I, dated the 9" October, 2019, namely: In the said notification in the opening paragraph, for the words and figures "financial years 2017-18 and 2018-19, the words and figures "financial years 2017-18, 2018-19 and 2019 20" shall be substituted.
Sd/ (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017/Vol-11[34 Dated Itanagar, the 15" October, 2020 Copy to: 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 ±GE (Kanki Darang) Commissioner State Tax Note: The principal notification No. 33/2019- State Tax dated the 9" October, 2019, published in the Gazette of Arunachal Pradesh, Extraordinary No. 439, Vol. XXVI Naharlagun, Tuesday, November 5, 2019 vide File No. GST/23/2017/Vol-I, dated the 9" October, 2019.
GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 60/2020 State Tax No. GST/23/2017/Vol-II Dated Itanagar, the 15" October, 2020 In exercise of the powers conferred by the first proviso to rule 46 of the Arunachal Pradesh Goods and Services Tax Rules, 2017, the Central Board of Indirect Taxes and Customs, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Arunachal Pradesh Department of Tax, Excise & Narcotics No.12/2017 - State Tax, dated the 28" June, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary No. 200. Vol. XXIV, Naharlagun. Friday . .lune 30, 2017 vide file No. GST/2/2017, dated the 28" June. 2017. namely: In the said notification, with effect from the O I st day of April, 2021, for the Table, the following shall be substituted, namely, ·Table Serial Number Aggregate Turnover in the Number of Digits of Harmonised
(1) preceding Financial Year System of Nomenclature
(2) Code (HSN Code)
(3)
1. Up to rupees five crores 4
2. more than rupees five crores 6
Provided that a registered person having aggregate turnover up to five crores rupees in the previous financial year may not mention the number of digits of HSN Code, as specified in the corresponding entry in column (3) of the said Table in a tax invoice issued by him under the said rules in respect of supplies made to unregistered persons.".
Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017/Vol-II[3,L Dated Itanagar, the 15" October, 2020 Copy to: - ~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 4GT8 (Kanki Darang) Commissioner State Tax Note: The principal notification No.12/2017-State Tax, dated the 28"June, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary No. 200, Vol. XXIV, Naharlagun, Friday, June 30, 2017 vide file No. GST/2/2017. dated the 28" June, 2017.
GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 61/2020 State Tax No. GST/23/2017/Vol-II Dated Itanagar the, 10" November. 2020 In exercise of the powers conferred by sub-section (2) of section I of the Arunachal Pradesh Goods and Services (Amendment) Act, 2020 (0 I of 2020), the State Government hereby appoints the 10" day of November, 2020, as the date on which the provisions of section 7 of the said Act shall come into force.
Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017/Vol-II{J:i-r).,;, Dated Itanagar the, I Oth November, 2020 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 tGT (Kanki Darang) Commissioner State Tax GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 62/2020 State Tax No. GST/23/2017/Vol-II Dated Itanagar the, 10" November, 2020 In exercise of the powers conferred by proviso to sub-section (I) of section 39 read with proviso to sub-section (7) of section 39 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby notifies the registered persons, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act.
2017 (13 of 2017), having an aggregate turnover of up to five crore rupees in the preceding financial year, and who have opted to furnish a return for every quarter, under sub-rule (I) of rule 61A of the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules) as the class of persons who shall, subject to the following conditions and restrictions, furnish a return for every quarter from January, 2021 onwards, and pay the tax due every month in accordance with the proviso to sub-section (7) of section 39 of the said Act, namely:
(i) the return for the preceding month, as due on the date of exercising such option, has been furnished:
(ii) where such option has been exercised once, they shall continue to furnish the return as per the selected option for future tax periods, unless they revise the same.
(2) A registered person whose aggregate turnover crosses five crore rupees during a quarter in a financial year shall not be eligible for furnishing of return on quarterly basis from the first month of the succeeding quarter.
(3) For the registered person falling in the class specified in column (2) of the Table below, who have furnished the return for the tax period October, 2020 on or before 30" November, 2020, it shall be deemed that they have opted under sub-rule ( 1) of rule 61A of the said rules for the monthly or quarterly furnishing of return as mentioned in column (3) of the said Table: Table SI. No. Class of registered person Deemed Option
(1) (2) (3) I. Registered persons having aggregate turnover of up to Quarterly return
1.5 crore rupees, who have furnished FORM GSTR- 1 on quarterly basis in the current financial year
2. Registered persons having aggregate turnover of up to Monthly return
1.5 crore rupees, who have furnished FORM GSTR- 1 on monthly basis in the current financial year
3. Registered persons having aggregate turnover more Quarterly return than 1.5 crore rupees and up to 5 crore rupees in the preceding financial year
(4) The registered persons referred to in column (2) of the said Table, may change the default option electronically, on the common portal, during the period from the 5th day of December, 2020 to the 31day of January. 2021.
Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017/Vol-II/32 Dated Itanagar the, 10"November, 2020 Copy to: lThe 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 seTsE (Kanki Darang) Commissioner State Tax GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 63/2020 State Tax No. GST/23/2017/Vol-II Dated Itanagar, the 10" November, 2020 In exercise of the powers conferred by section 148 read with sub-section (7) of section 39 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017), (hereinafter referred to as the said Act), the State Government, on the recommendations of the Council.
hereby notifies the registered persons, notified under proviso to sub-section (I) of section 39 of the said Act, who have opted to furnish a return for every quarter or part thereof. as the class of persons who may, in first month or second month or both months of the quarter.
follow the special procedure such that the said persons may pay the tax due under proviso to sub-section (7) of section 39 of the said Act, by way of making a deposit of an amount in the electronic cash ledger equivalent to, -
(i) thirty-five per cent. of the tax liability paid by debiting the electronic cash ledger in the return for the preceding quarter where the return is furnished quarterly; or
(ii) the tax liability paid by debiting the electronic cash ledger in the return for the last month of the immediately preceding quarter where the return is furnished monthly:
Provided that no such amount may be required to be deposited-
(a) for the first month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the tax liability for the said month or where there is nil tax liability ;
(b) for the second month of the quarter, where the balance in the electronic cash ledger or electronic credit ledger is adequate for the cumulative tax liability for the first and the second month of the quarter or where there is nil tax liability:
Provided further that registered person shall not be eligible for the said special procedure unless he has furnished the return for a complete tax period preceding such month.
i \
Explanation- For the purpose of this notification, the expression "a complete tax period" means a tax period in which the person is registered from the first day of the tax period till the last day of the tax period.
2. This notification shall come into force with effect from the l st day of January, 2021.
Memo No. GST/23/2017/Vol-1I[3 h, Sd/ (Kanki Darang) Commissioner State Tax Dated Itanagar, the 10" November, 2020 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 G (Kanki Darang) Commissioner State Tax GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 64/2020 State Tax No. GST/23/2017/Vol-II Dated Itanagar the, 10" November, 2020 In pursuance of section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017) and sub-rule (3) of rule 45 of the Arunachal Pradesh Goods and Services Tax Rules, 2017, the Commissioner, with the approval of the Board, hereby extends the time limit for furnishing the declaration in FORM GST ITC-04, in respect of goods dispatched to a job worker or received from a job worker, during the period from July, 2020 to September, 2020 till the 30" day of November, 2020.
2. This notification shall be deemed to have come into force with effect from the 25" day of October, 2020.
Sd/ (Kanki Darang) Commissioner State Tax Memo No. GT/23/2017/Vol-II/34 Dated Itanagar the, 10" November, 2020 Copy to: _lThe 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 £Gres?e- (Kanki Darang) Commissioner State Tax GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR No. GST/23/2017/Vol-II Notification No. 65/2020 (State Tax) Dated Itanagar, the 29" November, 2020 In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017) (hereafter in this notification referred to as the said Act), the Government, on the recommendations of the Council, hereby waives the amount of penalty payable by any registered person under section 125 of the said Act for non compliance of the provisions of notification No.14/2020 - State Tax, dated the 21st March, 2020, published in the Gazette of Arunachal Pradesh, Extraordinary No. 144, Vol. XXVII, Naharlagun, Tuesday, June 9, 2020, vide File No. GST/23/2017/Vol-II, dated the 21st March, 2020, between the period from the 01" day of December. 2020 to the 31" day of March.
2021, subject to the condition that the said person complies with the provisions of the said notification from the 01day of April, 2021.
Sd/ (K.anki Darang) Commissioner State Tax Memo No. GST/23/2017/Vol-II[3+ Dated Itanagar, the 29"November, 2020 Copy to: 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