Amendment in Notification No. 65/2017- State Tax. dated the 29th December, 2017 - 52/2020 -State Tax - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE NARCOTICS ITANAGAR Notification No. 52/2020 -State Tax No. GST/23/2017/Vol-II Dated Itanagar the, 21 st September, 2020 In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017) (hereafter in this notification referred to as the said Act), read with section 148 of the said Act, the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Arunachal Pradesh, Department of Tax, Excise Narcotics No. 65/2017- State Tax. dated the 29 th December, 2017, published in the Gazette of Arunachal Pradesh, Extraordinary No.8. Vol. XXV, Naharlagun, Tuesday, January 9, 2018 vide File No. GST/23/2017. dated the 29 th December, 2017, namely :- In the said notification:- (ii) after the second proviso, the following proviso shall be inserted, namely:- Provided also that late fee payable under section 47 of the said Act shall stand waived which is in excess of two hundred and fifty rupees and shall stand fully waived where the total amount of central tax payable in the said return is nil, for the registered persons who failed to furnish the return in FORM GSTR-4 for the quarters from July, 2017 to March, 2020 by the due date but furnishes the said return between the period from 22 nd day of September, 2020 to 31 st day of October, 2020. . Sd/- (Kanki Darang) Commissioner State Tax