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

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 92/2020 State Tax No GST/23/2017 /Vol-II Dated Itanagar the, 1Oth November, 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 Government_ on recommendations of the 4 Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and h 7 Services Tax Rules, 2017, namely: 2 1. Short title and commencement: (1) These rules may be called the Arunachal Pradesh 4 Goods and Services Tax (Thirteenth Amendment) Rules, 2020. 1 { (2) Save as otherwise provided in these rules they shall come into force on the date of their 2 2 ! pubfication iothee Officix? Giaeettea 3 2. In the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for rule 59, the following rule shall be substituted with effect from the 1st day of January, 2021 namely: 1 "59. Form and manner of furnishing details of outward supplies - (1) Every registered person; other than a person referred to in section 14 of the Integrated Goods and Services Tax 3 Act; 2017 (13 of 2017), required to furnish the details of outward supplies of goods or services 8 0 or both under section 37, shall furnish such details in FORM GSTR-1 for the month or the 3 quarter; as the case may be, electronically through the common portal, either directly or 2 through a Facilitation Centre as may be notified by the Commissioner 0 (2) The registered persons required to furnish return for every quarter under proviso to sub- 28 section (1) of section 39 may furnish the details of such outward supplies of goods or services 6 or both to a registered person; as he may consider necessary

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