GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR — The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 78/2020 State Tax No. GST/23/2017/Vol-II Dated Itanagar; the Ist 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 Government; on the recommendations of the Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely: 1 _ (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2020. (2 They shall come into force from 1st July,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 anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-JB or a Nil details of outward supplies under section 37 in FORM GSTR-I for & tax period, any reference to electronic furnishing shall include furnishing of the said return or the details of outward supplies through a short messaging service using the registered mobile number and the said return 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 return or Nil details of outward supplies shall mean a return under section 39 or details of outward supplies under section 37, for & tax period that has nil 0r no entry in all the Tables in FORM GSTR-3B or FORM GSTR-I, as the case may be. Sd/- (Kanki Darang) Commissioner State T