Rule, 2020

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. 7812020 State Tax No. GST/23i20l7Nol-Il Dated Itanagar, the I st July, 2020 In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017), the State Govemment, on the recornmendations of the Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 201 7, namely: - l. (l) These rules may be called the Arunachal Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2020.

(2) They shall come into force from l't Ju1y,2020.

2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), for the rule 674, the following rule shall be substituted, namely:- "67A. Manner of furnishing of return or details of outward supplies by short messaging service facility.- Notwithstanding an),thing contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-I for a tax period, any reference to electronic fumishing shall include furnishing of the said retum or the details of outward supplies through a short messaging service using the registered mobile number and the said retum or the details of outward supplies shall be verified by a registered mobile number based One Time Password facility.

Explanation. - For the purpose of this rule, a Nil retum or Nil details of outward supplies shall mean a retum under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-I, as the case may be.".

1qIb bq9 sd/- (Kanki Darang) Commissioner State Tax Dated Itanagar the, lst July, 2020Memo No. GST 123/2017 N ol-ll Copy to: - $zThe 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 Note: The principal rules were published in fie Gazette of Arunachal Pradesh, Extraordinary,

No. 281, Vol. XXIV, Naharlagun, Monday, August 7,2017 (APGST Rules, 2017), dated the I 9th July, 2Ol7 and last amended vide notification No. 6712020 - State Tax, dated the 24.A6.2020, published vide file no. GST/2312017/Vol-ll, dated the 24th June 2020.

Provisions this rule 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.

Other instruments under the same Act

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