Seeks to fully waive the amount of late fees leviable on account of delayed furnishing of FORM GSTR-1 for the period July, 2017 to September, 2018 in specified cases. - 57/2018 State Tax - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX EXCISE ITANAGAR Notification No. 57/2018 State Tax The 31st December, 2018 No. GST/23/2017/Vol-I/711. - In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in notification of the Government of Arunachal Pradesh, Department of Tax, Excise and 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 : In the said notification, after the proviso, the following proviso shall be inserted, namely : Provided further that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who failed to furnish the details of outward supplies in FORM GSTR-1 for the months/quarters from July, 2017 to September, 2018 by the due date but furnish the said details in FORM GSTR-1 between the period from 22nd December, 2018 to 31st March, 2019. . Anirudh S. Singh Commissioner of State Tax, Government of Arunachal Pradesh, Itanagar. 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.