Amendment in Notification No. 73/2017-State Tax, dated the 29th December, 2017 - 86/2020-State Tax - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE NARCOTICS ITANAGAR Notification No. 86/2020-State Tax The 22nd December, 2020 No. GST/23/2017/Vol-ll .-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, here by makes the following further amendments in the notification of the Government of Arunachal Pradesh, Department of Tax, Excise Narcotics, No. 73/2017-State Tax, dated the 29th December, 2017, published in the Gazette of Arunachal Pradesh, Extra ordinary, No. 8, Vol. XXV, Naharlagun, Tuesday, January 9 2018, vide file No. GST/23/2017, dated the 29th December, 2017, namely :- In the said notification, after the third proviso, the following proviso shall be inserted, namely :- Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2019-20 under section 47 of the said Act, from the 1st day of November, 2020 till the 31 st day of December, 2020 shall stand waived for the registered person whose principal place of business is in the Union Territory of Ladakh. Kanki Darang Commissioner State Tax, Government of Arunachal Pradesh, Itanagar.