Amendment in Notification No. 13/2019- State Tax, dated the 23rd April, 2019 - 11/2020 (State Tax) - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE NARCOTICS ITANAGAR Notification No. 11/2020 (State Tax) The 21st March, 2020 No. GST/23/2017/Vol-II .-In exercise of the powers conferred by section 148 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 amendment in the notification of the Government of Arunachal Pradesh, Department of Tax, Excise Narcotics, No. 13/2019- State Tax, dated the 23rd April, 2019, published in the Gazette of Arunachal Pradesh, No. 238. Vol. XXVI, Naharlagun, Tuesday, June 4, 2020, vide File No. GST/23/2017/Vol-I, dated the 23rd April, 2019, namely:- In the said notification, in paragraph 2, the following proviso shall be inserted, namely : - Provided that the said persons who have, instead of furnishing the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 have furnished a return in FORM GSTR-3B under the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules) for the tax periods in the financial year 2019-20, such taxpayers shall not be required to furnish the statement in outward supply of goods or services or both in FORM GSTR-1 of the said rules or the statement containing the details of payment of self-assessed tax in FORM GST CMP-08 for all the tax periods in the financial year 2019-20. Kanki Darang Commissioner State Tax, Government of Arunachal Pradesh, Itanagar. Note : The principal notification number 13/2019- State Tax, dated the 23rd April, 2019, published in the Gazette of Arunachal Pradesh, Extra Ordinary No. 238. Vol. XXVI, Naharlagun, Tuesday, June 4, 2020, vide File No. GST/23/2017/Vol-I, dated the 23rd April, 2019.