further amendments in the E.o No. 70, Vol.XXVI, dated 31.12.2018

COVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE & NARCOTICS ITANAGAR Notification No. l912021 State Tax No. GST/23l2017lVol-ll Dated Itanagar the, l.'.lune 2021 in exercise ofthe powers confened by section 128 ofthe Arunachal pradesh Goods and Services Tax AcI. 2017 (07 of20l7) (hereafter in this notification relerred lo as the said Act). the Government. on the recommendations o1'the council. hereby makes the lbllowing lurther amendments in the nolification of the Governmcnt of Arunachal pradesh. Depa'1ment of rax. Excise & Narcotics" No. 58i2018* state Tax. <iated the 3l't December. 2018. published in the Gazette of Arunachal Pradesh. Extraorclinary. No. 70. Vol. XXVI. Naharlagun, Monday, February 18.2019 vide file no. GST/23i2017lVol-I. dated the 31" December, 201 8. namely: - In the said notification.- (i) in the eighth proviso, with effect from the 20'1' day of May, 2021, for the Table, the following Table shall be substituted. namely: - "Table Class of registered pcrsons (2)(l) -l'ax period Pc riod for which I Taxpayers having an aggregate tumover of ntore than rupees 5 crores in the preceding financial year March. 2021 . April, 2021 and May,202l Fifteen days lrom the due date of lurnishing return Taxpayers having an aggregate turnover ol up to rupecs 5 crores in the preceding financial year who are liable to furnish the retum as specified under sub-section (1) of section 39 March. 2021 Sixty days fron.r the due date of lurnishing return April. 2021 Forty-five days from the due date of firrnishing return May, 2021 Thirty days lrom the S. No. l due date of furnishing return (ii) alier the eighth proviso, the tbllowing provisos shall be insencd' namely: - '.Provided also that for the registered persons who failed to lurnish the return tn FORM GSTR-3B lbr the months /quarter of July,2017 to April, 2021. by the due date but fr"rrnish the said return between the period fron.r the l" day ofJune. 2021 to the 31" day of August, 2021, the total amount of late f'ee under section 47 of the said Act' shall stand waived which is in excess of live hundred rr:pees: Provided also that where the total amount olcentral tax payable in the said return is nil. the total amount of late t'ee under section 47 0f the said Act shalt stand waived which is in excess of two hundred and tilly rupees lbr the registered persons rvho f'ailed to turnish rhe rerurn in FoRM GSTIi.-3B fbr the mor]ths / quarter olJuly,2017 to April' 2021. by the due date but lurnish the said return bct\\'eerl the pe|iocl fiorr thc 1'r da1'ol.lur.re. 2021 to the 3l'r day of August, 2021 : Act tbr the tax period June, 2021 onwards or quafter ending June' 2021 onwards' as the case may be. shall sland waived which is in excess ofan amount as specified in column (3) of the Table given below, lbr the class ol registered persons t.nentioned in the corresponding entry in column (2) ol the said Table, who fail to f-urnish the returns in FORM GSTII-3B by the due date. namely: - Table Sixty days from the due date of furnishing return.": turnover of up to rupees 5 crores ill the preceding financial Year who are liable to furnish the retum as specified under proviso to sub- section (1) olsection 39 J Amou nt Class of registcred Pcrsons S. No. (l) Two hundred andRegistered persons whose total amount of central lax L I e in the said return is nilpayabl filty rupees ng an aggregate turnover of up to rupees 1.5 crores in the preceding financial year, other than those covered under S. No. I Registered pcrsons havi One rupees ng an aggrcgatc turnover of more than rupees 1.5 crores and up to rupees 5 crores in the preceding financial year. other than those covered under S. No. I farpavers har.,i Two thousand and five hundred rupees". l. thousand I J. -sd- (Kanki Darang) Copy to: - JAd. Secretary (Law & Judicial), Govt. of Arunachal pradesh, Itanagar for inlormation please. 2. The Director (printing). Govt. of Arunachal pradesh i.vith a request to print 200 copies in the Ilxtra Ordinan,Gazette. 3. Office Copy (Kanki Darang) Nore: rhe principar norification No. 58/2018- r,",. ,;t:.'::1::'ilJ!::ffihber. 2018. published in the Gazette of Arunachal pradesh, Extraordinary, No. 70, vol. XXVI. Naharlagun, Monday, February lg, 20r9 vide file no. GST/23i201 7/vor-I, dated the 3lsr December' 2018 and was rasr amended vide notification number o9r2o2r -state Tax. dated the i'r May. 2021. pubrished in the Gazeae of Arunachar pradesh. Extraordinary. No. 2i7. vol. XXVIII. Naharlagun, wednesday, Novenrber i. 2021 vide flle no. GST/23/2017/yol II. dated the l" Mav. 2021 .