No. GST/23/2017!Vol-II

\ No. GST/23/2017!Vol-II GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 34/2019 (State Tax) Dated Itanagar the 9th October, 2019 In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Arunachal Pradesh, Department of Tax, Excise & Narcotics, No. 41120 19-5tate Tax, dated the 3 l " August, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i) vide number G.S.R. 618(E), dated the 3 l " August, 2019, namely:- In the said notification, in the opening paragraph- (c) in clause (ii), for the figures, letters and word "20th September", the figures, letters and word "11 th October" shall be inserted· , , (d) after the clause (iv), the following clauses shall be inserted, namely: - "(v) the registered persons whose principal place of business is in the State of Jammu and Kashmir, having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, who have furnished, electronically through the common portal, details of outward supplies in FORM GSTR-l of the Central Goods and Services Tax Rules, 2017 (hereafter referred to as the said rules), for the month of August, 2019, on or before the 11th October, 2019, for failure to furnish the said FORM GSTR-l by the due date; (vi) the registered persons whose principal place of business is in the State of Jammu and Kashmir, required to deduct tax at source under the provisions of section 51 of the said Act, who have furnished electronically through the common portal, return in FORM GSTR-7 of the said

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