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notification2021Arunachal Pradesh

extention of time limit for furnishing details of outward supplies in FORM GSTR-1 notified in E.O No. 307, Vol.XXVII dated 15.10.2020

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The Arunachal Pradesh Gazette PUBLISHED BY AUTHORITY No.94, Vol. xxvlll, Naharlagun, Monday, April 5 2021 Chaitra 15, 1943 (Saka) GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. 73/2020'State Tax No. GST/23/2017^/ol-ll.-ln exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with seclion 168 of theArunachal Pradesh Goods and Services Tax Act, 2017 (07 ot 20171 (hereafter in this notmcation refened to as the saidAct), and in supersession ofthe notification ofthe Government of Arunachal Pradesh, Department of Tax, Excise & Narcolics No. 56/2020-state Tax, dated the 1sth October, 2020, published in the Gazette of Arunachal Pradesh, Extraordinary, No. 306, Vol' XXVll, Nahartagun, Thursday, December 31,2020, yde File N o.GSTl?3t2117NoFll, dated the 15th october,2020, and Notification of the Government of Arunachal Pradesh; Department of Tax, Excise & Narcotics No. 57/ 202o-state Tax, dated the 1sth october, 2020, published in the Gazette ofArunachal Pradesh, Extraordinary No. 307, Vol. XXVIl, Naharlagun, Thursday, December 31 , 2020 vide file No. GST/23120174/ol-ll, dated the 1sth october, 2o2o,except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outlvard supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), for each of the tax Periods, till the eleventh day of the month succeeding such tax Period : Provided that the time limit for furnishing the details of outward supplies in FoRM GSTR-I of the said rules for the class of registered persons required to fumish return for everyquarter under proviso to sub-section (1) of section 39 of the said Act, shall be extended till the thirteenth day of the month succeeding such tax period. 2. This notification shall come into force with effect from the 1st day of January,2021. Kanki Darang Com missioner State Tax, Government of Arunachal Pradesh, Itanagar. Published and printed by Directorate of Printing, Naharlagun-206/2021-DoP-250+ Commissiofl e(T&E)-200{-2021