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GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 30/2020 (State 'Tax) No, GST /23/2017 /Vol-II Dated Ita nagar the, 3rd April 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 amendment in the notification of the Government of Arunachal Pradesh, Department of Tax, Excise & Narcotics, No. 58/2018- State Tax, dated the 31 st December, 2018, published in the Gazette of Arunachal Pradesh, Extraordinary, No, 70, VoL XXVI, Naharlagun, Monday, February 18,2019, vide File no, GST/23/2017NoL-I, dated the 31 st December, 2018, namely:- Table 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 shall stand waived for the tax period as specified in column (3) of the Table given below, for the class of registered persons mentioned in the corresponding entry in column (2) of the said Table, who fail to furnish the returns in FORM GSTR-3B by the due date, but furnishes the said return according to the condition mentioned in the corresponding entry in column (4) of the said Table, namely:--.
S.No. Class of registered persons Tax period Condition
(1) (2) (3) (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 crores in the preceding financial April,2020 before the 241h day of June, year 2020 2 Taxpayers having an aggregate February, 2020 If return in FORM GSTR- turnover of more than rupees 1.5 and March, 2020 3B is furnished on or crores and up to rupees five crores before the 29th day of June, in the preceding financial year 2020 April, 2020 If return in FORM GSTR- 3B IS furnished on or before the 30th day of June, 2020
3. Taxpayers having an aggregate February, 2020 If return in FORM GSTR- turnover of up to rupees 1.5 crores 3B IS furnished on or in the preceding financial year before the so" day of June, 2020 March,2020 If return in FORM GSTR- 3B IS furnished on or before the 3rd day of July, 2020 April, 2020 If return in FORM GSTR- 3B IS furnished on or before the 6th day of July,
2020.".
2. This notification shall be deemed to have come into force with effect from the zo" day of March, 2020.
Memo No. GST /23/2017 /VOI-II!d2-'T.L Copy to:- Sd/- (Kanki Darang) Commissioner State Tax Dated Itanagar the, 3rd April 2020 ¥The Secretary (Law & Judicial), Govt. of Arunachal Prades~, 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 -4~~~ ..
(Kanki Darang) Commissioner State Tax Note: The principal notification No. 58/2018- 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/23/2017Nol.-I, dated the 31st December, 2018 GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 31/2020 (State Tax) No. GST/23/2017/Vol-11 Dated Itanagar the, 3rd April 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 23rd 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 23rd January, 2018, namely:- Memo No. GST /23/2017 IVai-II t;L~.:L 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 Sd/- (Kanki Darang) Commissioner State Tax Dated Itanagar the, 3rd April 2020 In the said notification, after the third 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 months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31 st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-l by the due date, but furnishes the said details in FORM GSTR-l, on or before the 30th day of June, 2020.".
in the Extra Ordinary Gazette.
3. Office Copy ::94~"K- (Kanki Darang) Commissioner State Tax Note: The principal notification No. 4/2018- State Tax, dated the 23rd 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 23rd January, 2018 and was last amended by notification No. 3/2020- State Tax.
GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 32/2020 (State Tax) No. GST /23/2017 /Vol-II Dated Ita nagar the, 3rd April 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 amendments in the notification of the Government of Arunachal Pradesh, Department of Tax, Excise & Narcotics, No. 13/2019- State Tax, dated the 23rd 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 23rd April, 2019, namely:- In the said notification,-
(i) in the second paragraph, the following proviso shall be inserted, namely: - "Provided that the said persons shall furnish a statement, containing the details of payment of self-assessed tax in FORM GST eMP-OS of the Arunachal Pradesh Goods and Services Tax Rules, 2017, for the quarter ending 31st March, 2020, till the 7th day of July, 2020.";
(ii) in the third paragraph, the following proviso shall be inserted, namely: - "Provided that the said persons shall furnish the return in FORM GSTR-4 of the Arunachal Pradesh Goods and Services Tax Rules, 2017, for the financial year ending 31st March, 2020, till the 15th day of July, 2020.".
Memo No. GST/23/2017 /VOI-II~7-~ April 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 Sd/ (Kanki Darang) Commissioner State Tax Dated Itanagar the, 3rd (Kanki Darang) Commissioner State Tax Note: The principal notification No. 13/2019- State Tax, dated the 23rd 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 23rd April, 2019 and was subsequently amended by notification No. 48/2019-State Tax, dated the 26th December, 2019, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 104, Vol. XXVII, Naharlagun, Wednesday, May 13, 2020, vide File no. GST/23/2017/Vol-II, dated the 26th December, 2019.
~ I GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 29/ 2020 (State Tax) No. GST /23/2017 /Vol-II Dated Itanagar the, 3rd April 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) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the State Government, on the recommendations of the Council, hereby makes the following amendment in notification of the Government of Arunachal Pradesh, Department of Tax, Excise & Narcotics, No.l3/2017 - State Tax, dated the zs" June, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 199, Vol. XXIV, Naharlagun, Friday, June 30, 2017, vide File no. GST/24/2017, dated the 28th June, 2017, namely:- In the said notification, in the first paragraph, the following provisos shall be inserted, namely: - "Provided that, the rate of interest per annum shall be as specified in column (3) of the Table given below, 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, but furnish the said return according to the condition mentioned in the corresponding entry in column (5) of the said Table, namely»- Table S. Class of registered Rate of interest Tax period Condition No. persons
(1) (2) (3) (4) (5)
1. Taxpayers having an Nil for first 15 February, If return in FORM aggregate turnover of more days from the 2020, March GSTR-3B IS than rupees 5 crores in the due date, and 9 2020, April, furnished on or preceding financial year per cent 2020 before the 24th day thereafter of June, 2020 2 Taxpayers having an Nil February, If return in FORM aggregate turnover of more 2020, March, GSTR-3B IS than rupees 1.5 crores and 2020 furnished on or up to rupees five crores in before the 29th day the preceding financial year of June, 2020 April, 2020 If return in FORM GSTR-3B IS furnished on or before the so" day of June, 2020
3. Taxpayers having an Nil February, If return in FORM aggregate turnover of up to 2020 GSTR-3B is rupees 1.5 crores in the furnished on or preceding financial year before the 30th day of June, 2020 March, 2020 If return in FORM GSTR-3B is furnished on or before the 3rd day of July, 2020 April, 2020 If return in FORM GSTR-3B IS furnished on or before the 6th day of July, 2020.".
2. This notification shall be deemed to have come into force with effect from the zo" day of March, 2020.
Memo No. GST /23/2017 /VOI-II!)_ .ro 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 Sd/- (Kanki Darang) Commissioner State Tax Dated Ita nagar the, 3rd April 2020 Extra Ordinary Gazette.
3. Office Copy ~~"K- (Kanki Darang) Commissioner State Tax Note: The principal notification No. 13/2017 - State Tax, dated the 28th June, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 199, Vol. XXIV, N aharlagun, Friday, June 30, 2017, vide File no. GST/24/2017, dated the 28th June, 2017