GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 12 /2019 (Sta… — The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 12 /2019 (State Tax) No. GST/23/2017/Vol-I Dated Itanagar the 23rd April, 2019 In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely: - 2. (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2019. (2) They shall come into force on the date of their publication in the Official Gazette. 3. In the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 23, in sub-rule (1), after the first proviso, the following provisos shall be inserted, namely: - "Provided further that all returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration: Provided also that where the registration has been cancelled with retrospective effect, the registered person shall furnish all returns relating to period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of 'registration:' No. 02/2019_ State Tax (Rate), dated the 7th March; 2019, published in the Gazette of Arunachal Pradesh; Extraordinary, No_ 147, Vol. XXVI; Naharlagun, Friday, April 5, 2019 vide File no. GST/24/2017/Vol-I dated the 7th March; 2019* shall be in