Amendment in Notification No. 4/2018-State Tax, dated the 23rd January, 2018 - 47/2020 State Tax - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE NARCOTICS ITANAGAR Notification No. 47/2020 State Tax No. GST/23/2017/Vol-II /327 Dated Itanagar the, 24 th June, 2020 In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Arunachal Pradesh, Department of Tax, Excise Narcotics, No. 4/2018-State Tax, dated the 23 rd 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 23 rd January, 2018, namely:- In the said notification, for the third proviso, the following proviso shall be substituted, namely :- Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the registered persons who fail to furnish the details of outward supplies for the months or quarter mentioned in column (2) of the Table below in FORM GSTR-1 by the due date, but furnishes the said details on or before the dates mentioned in column (3) of the said Table:- Table SI. No. Month/ Quarter Dates (1) (2) (3) 1. March, 2020 10th day of July, 2020 2. April, 2020 24th day of July, 2020 3. May, 2020 28th day of July, 2020 4. June,2020 05th day of August, 2020 5. January to March, 2020 17 th day of July, 2020 6. April to June, 2020 03rd day of August, 2020. . Sd/- (Kanki Darang) Commissioner State Tax