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. 02 I 2020 (State Tax) No. GST/23/2017Nol-II Dated Itanagar the, 1 st January 2020 In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (12 of2017), the State Government hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Amendment) Rules, 2020. Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette. In the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 117,- (a) in sub-rule (lA), with effect from the 31 st December 2019, for the figures, letters and word "31 st December, 2019", the figures, letters and word "31 st March, 2020" shall be substituted; (b) in sub-rule (4), in clause (b), in sub-clause (iii), in the proviso, for the figures, letters and word "31st January, 2020", the figures, letters and word "30th April, 2020" shall be substituted. In the said rules, in FORM REG-Ol, in Part-B, for serial numbers 12 and 13 and the entries relating thereto, the following shall be substituted, namely:- 4. In the said rules, in FORM GSTR-3A,- (a) in serial number 2 under the heading "Notice to Return Defaulter U/S 46 for not filing Return", for the words "tax liability will" , , t the words "tax liability may" shall be substituted; (b) after serial number 4 under the heading "Notice to Return Defaulter U/S 46 for not filing "5. This is a system generated notice and does not require signature."; ( c) in serial number 3 under the heading "Notice To Return Defaulte