Amendment in Notification No. 9/2020- State Tax, dated the 21st March, 2020 - 37/2020 (State Tax) - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE NARCOTICS ITANAGAR Notification No. 37/2020 (State Tax) The 5th May, 2020 No. GST/23/2017/Vol-II .-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 amendments in the notification of the Government of Arunachal Pradesh, Department of Tax, Excise Narcotics, No. 9/2020- State Tax, dated the 21st March, 2020, published in the Gazette of Arunachal Pradesh, No. 129, Vol. XXVII, Naharlagun, Wednesday, dated the 21st March, 2020, namely :- In the said notification (a) in the first paragraph, the following proviso shall be inserted, namely : - Provided that the said class of persons shall not include those corporate debtors who have furnished the statements under section 37 and the returns under section 39 of the said Act for all the tax periods prior to the appointment of IRP/RP. ; (b) for the paragraph 2, with effect from the 21st March, 2020, the following paragraph shall be substituted, namely : - 2. Registration - The said class of persons shall, with effect from the date of appointment of IRP/RP, be treated as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter referred to as the new registration) in each of the States or Union territories where the corporate debtor was registered earlier, within thirty days of the appointment of the IRP/RP or by 30th June, 2020, whichever is later . Kanki Darang Commissioner State Tax, Government of Arunachal Pradesh, Itanagar. Note : The principal notification was published in the Gazette of Arunachal Pradesh, No. 9/2020- State Tax, Extraordinary, No. 129, Vol. XXVII, Naharlagun, Wednesday, dated the 21st March, 2020.