Arunachal Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2020 - 44/2020 State Tax - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE NARCOTICS ITANAGAR Notification No. 44/2020 State Tax No. GST/23/2017/Vol-II Dated Itanagar the, 19 th June, 2020 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. (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Sixth Amendment) Rules, 2020. (2) They shall come into force on 27 th day of May, 2020. 2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 26 in sub-rule (1), for the second proviso, following provisos shall be substituted, namely:- Provided further that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 21 st day of April, 2020 to the 30 th day of September, 2020, also be allowed to furnish the return under section 39 in FORM GSTR-3B verified through electronic verification code (EVC). Provided also that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall, during the period from the 27 th day of May, 2020 to the 30 th day of September, 2020, also be allowed to furnish the details of outward supplies under section 37 in FORM GSTR-1 verified through electronic verification code (EVC). . Sd/ (Kanki Darang) Commissioner State Tax