Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020 - 12/2020 (State Tax) - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE NARCOTICS ITANAGAR Notification No. 12/2020 (State Tax) The 21st March, 2020 No. GST/23/2017/Vol-II.-In exercise of the powers conferred by sub-rule (4) of rule 48 of the Arunachal Pradesh Goods and Services Tax Rules, 2017(hereinafter referred as said rules), the Government on the recommendations of the Council, and in supersession of the notification of the Government of Arunachal Pradesh, Department of Tax, Excise Narcotics No. 44/2019 - State Tax, dated the 13th December, 2019, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 5, Vol. XXVII, Naharlagun, Wednesday, January 8, 2020, File No. GST/23/2017/Vol-II, dated the 13th December, 2019, except as respects things done or omitted to be done before such supersession, hereby notifies registered person, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of the said rules, whose aggregate turnover in a financial year exceeds one hundred crore rupees, as a class of registered person who shall prepare invoice and other prescribed documents, in terms of sub-rule (4) of rule 48 of the said rules in respect of supply of goods or services or both to a registered person. 2. This notification shall come into force from the 1st October, 2020. Kanki Darang Commissioner State Tax, Government of Arunachal Pradesh, Itanagar.