GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCIS~ & NARCOTICS ITANAGAR Notification No. 30/2019 (State Tax) No. GST/23/2017/Vol-ll /tD f-/D 9 Dated Itanagar the 9th October, 2019 In exercise of the powers conferred by 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) 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, 2019 to March, 2020 shall be furnished electronically through the common portal, on or before the twentieth 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, interest, ~ penalty, fees or any other amount payable under the said Act by debiting the electronic cash ~ ledger or electronic credit ledger, as the case may be, not later than the last date, as specified 'Cl in the first paragraph, on which he is required to furnish the said return.
Memo No. GST/23/2017/Vol-II Sd/- (Kangki Darang) Commissioner State Tax Dated Itanagar the 9th October, 2019 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. Off\eCo~ .. J O ~s-r../~ \ \ (Kangki Darang) Commissioner State Tax GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 31 / 2019 (State Tax) No. GST/23/2017/Vol-Iy!fit-/06 Dated Itanagar the 9th October, 2019 In exercise of the powers conferred by section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 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 crore 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 Central 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. Quarter for which details in FORM Time period for furnishing details in No. GSTR-1 are furnished FORM GSTR-1
(1) (2) (3) 1 October, 2019 to December, 2019 31st January, 2020 2 January, 2020 to March, 2020 30t11 April, 2020 ~ -....:: ~-,~ ........ ! . :~ ~ 'c- ~ .-·-.
" 5.3: i'. 1 :;_.,·. ...-·;- ~ ·.:·:; '::\ Commissioner State Tax ~ -;;\ )\ Memo No. GST/23/2017/Vol-II Dated Itanagar the 9th October, 2019 -::S'. "i'~ ~· Copy to.- ·j 5 · j/!'he Secretary (Law & Judicial), Govt. of Arunachal Pradesh, Itanagar for information please.
2. The Director (Printing , Go t. of Arunachal Pradesh with a request to print 200 copies in the Extra Ordina
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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, 2019 to March, 2020 shall be subsequently notified in the Official Gazette.
Sd/- (Kangki Darang) (Kangki Darang) Commissioner State Tax GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 32 / 2019 (State Tax) No. GST/23/2017/Vol-ly i ~ -S7- Dated Itanagar the 9th October, 2019 In exercise of the powers conferred by the second proviso to sub-section ( 1) of section 37 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 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, 2019 to March, 2020 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, 2019 to March, 2020 shall be subsequently notified in the Official Gazette.
Memo No. GST/23/2017/Vol-II Sd/- (Kangki Darang) Commissioner State Tax Dated Itanagar the 9th October, 2019 Copy to:. :0he 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 \/~f~~ Ordinary Gazette.
3.~ :__,Y· /o/7~ .r (Kangki Darang) Commissioner State Tax . -;
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GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 33 / 2019 (State Tax) No. G ST 12312017 IV O L-1!/ 'l, <g -°t I Dated Itanagar, the 9'" October, 2019 In exercise of the powers conferred by section 148 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) (hereinafter referred to as the said Act), the State Government, on the recommendations of the Council, hereby notifies those registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return under sub-section ( 1) of section 44 of the said Act read with sub-rule ( 1) of rule 80 of the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) before the due date, as the class of registered persons who shall, in respect of financial years 201 7-18 and 2018-19, follow the special procedure such that the said persons shall have the option to furnish the annual return under sub-section ( 1) of section 44 of the said Act read with sub-rule (1) of rule 80 of the said rules:
Provided that the said return shall be deemed to be furnished on the due date if it has not been furnished before the due date.
Sd/- Memo No. GST/23/2017/VOL-II (Kangki Darang) Commissioner, State Tax Dated Itanagar, the 9111 October, 2019 Copy to:- j/!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 Ext rdinary Gazette.
Offi (Kangki Darang) Commissioner, State Tax