fi fiol; -! , E'l ho El ho63 ho63 -9i q — The Arunachal Pradesh Goods and Services Tax Act, 2017 (as amended)

N ii N ii= ! I ii r-! I \,: E "; ol -a ; ol M ol M;i UiE ; UiE') iE')- a. cD cD C D C' ,s I 2 I 2 ci 2 cir fi c fi fiol; -! , E'l ho El ho63 ho63 -9i q (Y:': -9i (Y:': do (Y:: dol. +:i do +:i <ia zc <ia zct z t a t a \lg \ t \lg \ t GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No.92/2020 State Tax No. GST/23/2017/Vol-ll Dated Itanagar the, 10th November, 2020 In exercise of the powers conlerred by section 164 ofthe Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of 2017), the State Government, on recommendations of the Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules,2017, namely: - Short title and commenccment. -(1) These rules may be called tl.re Arunachal Pradesh Goods and Services Tax (Thirteenth Amendment) Rules, 2020. Save as otherwise provided in these rules, they shall come into force on the date of their pubiication in the Official Gazette. In the Arunachal Pradesh Goods and Services Tax Rules,20l7 (hereafier in this notitlcation refened Io as the said rules), for rr-rle 59, the following rule shall be substituted with efl'ect fionr the I'r day of January,2021 namely: - "59. Form and manner of furnishing details of outrvard supplies.- (l) Every registered person, other than a person ref'erred to in section l4 of the Integrated Coods and Services l'ax Act,2017 (13 of2017), required to fumish the details of outward supplies ofgoods or sen'ices or both under section 37, shall fumish such details in FORM GSTR-l tbr the month or the quarter, as the case may be, electronically through the common portal, either directly or through a Facilitation Centre as may be notified by the Commissioner. The registered persons required to furnish retum for every quart