Seeks to amendment in Notification No. 32/2019 - State Tax, dated the 9th October, 2019 - 20/2020 (State Tax) - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE NARCOTICS ITANAGAR Notification No. 20/2020 (State Tax) No. GST/23/2017/Vol-II/261 Dated Itanagar the, 23rd March 2020 In exercise of the powers conferred by second proviso to sub-section (1) of section 37 read with section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017) (hereafter in this notification referred to as the said Act), 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. 32/2019 - State Tax, dated the 9th October, 2019, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 438, Vol. XXVI, Naharlagun, Tuesday, November 5, 2019, vide File no. GST/23/2017/Vol-II, dated the 09th 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 for registered persons whose principal place of business is in the erstwhile State of Jammu and Kashmir, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the month of October, 2019 till 24 th March, 2020. . ii. In the said notification, in the first paragraph, after the second proviso, the following proviso shall be inserted, namely: - Provided that for registered persons whose principal place of business is in the Union territory of Jammu and Kashmir or the Union territory of Ladakh, the time limit for furnishing the details of outward supplies in FORM GSTR-1 of Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or current financial year, for the months of November, 2019 to February till 24th March, 2020. . 2. This notification shall be deemed to come into force with effect from the 20 th Day of December , 2019 Sd/- (Kanki Darang) Commissioner State Tax