(iOVIrl{NMENT OF ARUNACHAI- PRADESI I DEPARTMENT OF I'AX. I]XCISE & NARCOl'ICS I'fANAGAIi. — The Arunachal Pradesh Goods and Services Tax Act, 2017 (as amended)

(iOVIrl{NMENT OF ARUNACHAI- PRADESI I DEPARTMENT OF I'AX. I]XCISE & NARCOl'ICS I'fANAGAIi. Notification No. 1 3/2021 State Tax No. GSl /231201 7/Vol-ll Dated Itanagar the, I sr may 2021 ln exercise of the powers conferred by section 164 of the Arunachal pradesh Goods and Services Tax Acr, 2017 (07 of 2017), the Govemmenr. on the recornmendations ol the council" hereby makes the lollowing rules further to anlend the Arunachal Pradesh Goods and Services l'ax Rules" 2017. namely:- Short title and commencement. -( l) Thesc rules r,a1, be called tlre Arunachal Pradesh Goods and Services 'fax (Third An.rendnrent) Rules. 202 I . These rules shall come into force on the date of their publication in the olficial Gazette. In the Arunachal Pradesh Goods and Services Tax Rules, 2017,---- (i) in sub-rule (4) of rule J6. after the first proviso. the following proviso shall be inserted. namely:- "Provided firrther that such condition shall apply cumulalively for the period April and May. 2021 and the rerurn in FORM GSTR-lll lor the tax period May. 2021 shall be lurnished with the cumulative ad.justment ol input tax credit lor the said months in accordance with the condition above.": (ii) in sub-rule (2) of rule 59, the lollowing proviso shall be ir.rserled, namely:- "Provided that a registcred person may furnish such details, for the month of April.202l. using IFF fiom the 1'r day of May.202l till the 28'h day olMay,202l.',. Memo No. GST l23l2017 lY ol-11 Copy to: - (Kanki Darang) Commissioner State Tax Dated Itanagar the, l May 2021 lctt ,L)n" Secretary (Law for information plea & Judicial), Govt. of Arunachal Pradesh, ltanagar n for information please. The Director (Printing), Govt. of Arunachal Pradesh with a request to print 200 copies in the Extra Ordinary Gazette. Offrce Copy €F