The Arunachal Pradesh Gazette

fiqH{e The Arunachal Pradesh Gazette EXTRAORDINARY PUBLISHED BY AUTHORITY No. 133, Vol. XXV|ll, Naharlagun, Wednesday, July14, 2021, Asadha 23, 1943 (Saka) GOVERNMENT OFARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 78/2020 (Srat€ Tax) The 1st July, 2020 No. GSTi23/2017lvol-ll ,- ln exercise of the powers conferred by section 164 oftheArunachal Pradesh Goods and Services Tax Act, 2017 (07 ol 2017), the State Government, on the recommendalions of the Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely : - 1 . (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Eighth Amendment) Rules, 2020. Theyshall come into force from 1stJuly,2020. 2, ln the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereinatter referred to as thesaid rules), for the rule 67A, the following rule shall be substituted, namely :- "674. Manne, of furnishing of return or detai16 of outward suppties by short messaging service f gg facility.- Notwithstanding anything contained in this Chapter, for a registered person who is required to furnish a Nil return under section 39 in FORM GSTR-3B ora Nildetails of outvvard supplies under section 37 in FORM GSTR-1 for a tax period, any reference to electronic furnishing shall include furnishing ofthe said return or the details of outward supplies through a short messaging service using the registered mobile number and the said return 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 return or Nil details of outlvard supplies shall mean a return under section 39 or details of outward supplies under section 37, for

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