Amendment in Notification No. 4/2018– State Tax, dated the 23rd January, 2018 - 31/2020 (State Tax) - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE NARCOTICS ITANAGAR Notification No. 31/2020 (State Tax) The 3rd April, 2020 No. GST/23/2017/Vol-II. - 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 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 third proviso, the following proviso shall be inserted, namely :- Provided also that the amount of late fee payable under section 47 of the said Act shall stand waived for the months of March, 2020, April, 2020 and May, 2020, and for the quarter ending 31st March, 2020, for the registered persons who fail to furnish the details of outward supplies for the said periods in FORM GSTR-1 by the due date, but furnishes the said details in FORM GSTR-1, on or before the 30th day of June, 2020 . Kanki Darang Commissioner 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 and was last amended by notification No. 3/2020- State Tax.