Amendment in Notification No. 30/2019 - State Tax, dated the 09th October, 2019 - 23/2020 (State Tax) - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE NARCOTICS ITANAGAR Notification No. 23/2020 (State Tax) No. GST/23/2017/Vol-II/264 Dated Itanagar the, 23rd March 2020 In exercise of the powers conferred by section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 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 th October, 2019, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 436, Vol. XXVI, Naharlagun, Tuesday, November 5, 2019 vide File no. GST/23/2017/Vol-II, dated the 09 th October, 2019, namely:- i. In the said notification, in the first paragraph, for the first proviso, the following proviso shall be substituted, namely: - Provided that the return in FORM GSTR-3B of the said rules for the months of October, 2019 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, shall be furnished electronically through the common portal, on or before the 24 th March, 2020. ii. In the said notification, in the first paragraph, after the fifth proviso, the following proviso shall be inserted, 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 or the Union territory of Ladakh, shall be furnished electronically through the common portal, on or before the 24 th March, 2020. 2. This notification shall be deemed to come into force with effect from the 20th Day of December, 2019 Sd/- (Kanki Darang) Commissioner State Tax