Arunachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2021

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..... the, 1 st June, 2021 In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :- 1. Short title and commencement. - (1) These rules may be .....

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..... STR-3B for the tax period June, 2021 or quarter ending June, 2021, as the case may be, shall be furnished with the cumulative adjustment of input tax credit for the said months in accordance with the condition above. ; (iii) in sub-rule (2) of rule 59, after the first proviso, the following proviso shall be inserted, namely: - Provided further that a registered person may furnish .....

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