Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 26/2018-State Tax, dated 06.08.2018) taxpayers [Amends notf. No. 28/2018 - ST]. - 35/2018-State Tax - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX EXCISE ITANAGAR ----- Notification No. 35/2018-State Tax The 10th September, 2018 No. GST/23/2017/Vol-I.- In exercise of the powers conferred by section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 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 notification number 28/2018 State Tax dated the 10th August, 2018 published in the Gazette of Arunachal Pradesh, Extraordinary, No. 382, Vol. XXV, Naharlagun, Monday, September 3, 2018 vide file No. GST/23/2017/Vol-I dated 10th August, 2018, namely: 2. In the said notification in the first paragraph, after the second proviso, the following proviso shall be inserted, namely: Provided also that the return in FORM GSTR-3B of the said rules to be filed for the period from July, 2017 to November, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 26/2018 State Tax dated 6th August, 2018 published in the Gazette of Arunachal Pradesh, Extraordinary, No. 380, Vol. XXV, Naharlagun, Monday, September 3, 2018 vide file No. GST/23/2017/Vol-I dated 6th August, 2018, shall be furnished electronically through the common portal on or before the 31st day of December, 2018. . Anirudh S. Singh Commissioner of State Tax, Government of Arunahal Pradesh, Itanagar.