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

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 91/2020 State Tax No. GST/23/2017 / Vol-II Dated Itanagar the, 15th October , 2020 0 In exercise of the powers conferred by section 164 of the Arunachal Pradesh Goods and 4 Services Tax Act; 2017 (07 of 2017). the State Government, on recommendations of' the JF Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and 8 Services Tax Rules. 2017. namely: ai 1. Short title and commencement: These rules may be called the Arunachal Pradesh #" Goods and Services Tax (Twelfth Amendment) Rules. 2020. (2) Save as otherwise provided in these rules. they shall come into force on the date of their publication in the Official Gazette. 2 . In the Arunachal Pradesh Goods and Services Tax Rules. 2017 (hereinafter referred t0 as the said rules). in rule 46. for the first proviso. the following proviso shall be substituted. namely: ~Provided that the Board may. on the recommendations of the Council. by notification. specilj - the number of' digits of Harmonized System of Nomenelature eode for goods or services that a class of registered persons shall be required t0 mention: or (ii) a class of supply of goods or services for which specified number of digits of Harmonized System of Nomenclature code shall be required to be mentioned by all registered taxpavers: and (iii) the class of registered persons that would not be required to mention the Harmonized System of Nomenelature code for goods or services:' 1 3 8 4 3 % 0 28 2 3. In the said rules. for rule 674. the following rule shall be substituted. namely: ~67A. Manner 0f furnishing of return Or details of outward supplies by short messaging service facility. Notwithstanding anything contained in this Chapter.

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