furnishing of return in form GSTR-3B for the year 2019-2020

Notification, 2020

Q: What is the furnishing of return in form GSTR-3B for the year 2019-2020 made under?

It states that it was made under section 148 of the Arunachal Pradesh Goods and Services Tax Act.

Q: Where can I read the furnishing of return in form GSTR-3B for the year 2019-2020?

The English text is set out on this page, reproduced from the document India Code holds for it, and the original PDF is linked from here.

Q: When was the furnishing of return in form GSTR-3B for the year 2019-2020 made?

It is recorded under the year 2020.

A notification made under the The Arunachal Pradesh Goods and Services Tax Act, 2017.

Kind Notification Year 2020 Jurisdiction Arunachal Pradesh Text 5,885 characters

Made under The Arunachal Pradesh Goods and Services Tax Act, 2017.

Source document (PDF, 950 KB)

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX, EXCISE & NARCOTICS
ITANAGAR
Notification No. 11 12020 (State Tax) No. GST/23/2017Nol-II Dated Itanagar the, 21 st March 2020 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/23/2017Nol-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-l 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- •.. I Sd/- (Kanki Darang) 2020 Copy to:- y-rhe Secretary (Law & JUdicial), Govt. of Arunachal Pradesh, Itanagar for information please.
2. The Director (Printing), Govt. of Arunachal Pradesh with a request to print 200 copies in the Extra Ordinary Gazette.
3. Office Copy Commissioner State Tax Dated Itanagar the, 21 st March (Kanki Darang) Commissioner State Tax 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/23/2017Nol-I, dated the 23rd April,
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX, EXCISE & NARCOTICS
ITANAGAR
Notification No. 13 12020 (State Tax) No. GST/23/2017Nol-II Dated Itanagar the, 21 st March 2020 In exercise of the powers conferred by the sixth proviso to rule 46 of the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the 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. 46/2019- State Tax, dated the 13th December, 2019, published in the Gazette of Arunachal Pradesh Extraordinary, No.7, Vol. XXVII, Naharlagun, Wednesday, January 8, 2020, vide File no. GST/23/2017Nol-II, dated the 13th December, 2019, except as respects things done or omitted to be done before such supersession, hereby notifies that an invoice issued by a registered person, whose aggregate turnover in a financial year exceeds five hundred crore rupees, other than those referred to in sub-rules (2), (3), (4) and (4A) of rule 54 of said rules, and registered person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017, to an unregistered person (hereinafter referred to as B2C invoice), shall have Dynamic Quick Provided that where such registered person makes a Dynamic Quick Response (QR) code available to the recipient through a digital display, such B2C invoice issued by such registered person containing cross-reference of the payment using a Dynamic Quick Response (QR) code, shall be deemed to be having Quick Response (QR) code.
2. This notification shall come into force from the 1 st day of October, 2020. Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017Nol-rr(J.f 2- Dated Itanagar the, 21st March 2020 Copy to:- Vhe Secretary (Law & Judicial), Govt. of Arunachal Pradesh, Itanagar for information please.
2. The Director (Printing), Govt. of Arunachal Pradesh with a request to print 200 copies in the Extra Ordinary Gazette.
3. Office Copy (Kanki Darang) Commissioner State Tax
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX, EXCISE & NARCOTICS
ITANAGAR
Notification No. 12/2020 (State Tax) No. GST/23/2017Nol-II Dated Itanagar the, 21 st March 2020 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/23/2017Nol-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.
'1\' .,_ 2 ,I I.. .
't'l This notification shall come into force from the 15t October, 2020. Sd/- (Kanki Darang) Commissioner State Tax Dated Itanagar the, 21 st March 2020 j "i:J rJ I Memo No. GST/23/2017Nol-n! ~(!..
Copy to:- t)./fhe Secretary (Law & Judicial), Govt. of Arunachal Pradesh, Itanagar for information . please.
2. The Director (Printing), Govt. of Arunachal Pradesh with a request to print 200 copies in the Extra Ordinary Gazette.
3. Office Copy , (Kanki Darang) Commissioner State Tax

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Arunachal Pradesh Goods and Services Tax Act s. 148 — made under this

Other instruments under the same Act

All of the The Arunachal Pradesh Goods and Services Tax Act, 2017

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