furnishing of return in form GSTR-3B for month of jan,feb and march 2020
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GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 06/2020 (State Tax) No. GST/23/2017Nol-II Dated Itanagar the, 3rd February 2020 In exercise of the powers conferred by section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (07 of2017), read with sub-rule (5) of rule 61 of the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of Arunachal Pradesh, Department of Tax, Excise & Narcotics, No. 30/2019 - State Tax, dated the 09th October, 2019, published in the Gazette of Arunachal Pradesh, Extraordinary, No.5, Vol. XXVII, Naharlagun, Wednesday, January 8, 2020 vide File no. GST/23/2017Nol-II, dated the 09th October, 2019, namely:- In the said notification, after the third proviso, the following provisos shall be inserted, namely: - Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five Crore in the previous financial year, whose principal place of business is in the States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, "Provided also that the return in FORM GSTR-3B of the said rules for the months of January, 2020, February, 2020 and March, 2020 for taxpayers having an aggregate turnover of up to rupees five Crore in the previous financial year, whose principal place of business is in the States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep shall be furnished electronically through the common portal, on or before the 22nd February, 2020, 22nd March, 2020, and 22nd April, 2020, respectively: 'i I West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi shall be furnished electronically through the common portal, on or before the 24th February, 2020, 24th March, 2020 and 24th April, 2020, respectively." Sd/- (Kanki Darang) Commissioner State Tax Memo No. GST/23/2017Nol-II I c')._4S Dated Itanagar the, 3rd February 2020 Copy to:- .j_./fhe Secretary (Law & JUdicial), Govt. of Arunachal Pradesh, Itanagar for information please. 2. The Director (Printing), Govt. of Arunachal Pradesh with a request to print 200 copies in the Extra Ordinary Gazette. 3. Office Copy. (Kanki Darang) Commissioner State Tax Note: The principal notification No. 30/2019 - State Tax, dated the 09th October, 2019, published in the Gazette of Arunachal Pradesh, Extraordinary, No.5, Vol. XXVII, Naharlagun, Wednesday, January 8, 2020 vide File no. GST/23/2017Nol-II, dated the 09t~ October, 2019 and was last amended by notification No. 51/2019 - State Tax, dated the 26th December, 2019, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 107, Vol. XXVII, Naharlagun, Wednesday, May 13, 2020, vide File no. GST/23/2017Nol-II, dated the 26th December, 2019.