GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 7812020 State Tax No. GST/23i20l7Nol-Il Dated Itanagar, the I st 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 Govemment, on the recornmendations of the Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 201 7, namely: - (l) These rules may be called the Arunachal Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2020. They shall come into force from l't Ju1y,2020. 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 an),thing contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B or a Nil details of outward supplies under section 37 in FORM GSTR-I for a tax period, any reference to electronic fumishing shall include furnishing of the said retum or the details of outward supplies through a short messaging service using the registered mobile number and the said retum 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 retum or Nil details of outward supplies shall mean a retum under section 39 or details of outward supplies under section 37, for a tax period that has nil or no entry in all the Tables in FORM GSTR-3B or FORM GSTR-I, as the case may be.". 1qI 1 I b b q9 Memo No. GST 123/2017 N ol-l

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