Vidhi Codex

Arunachal Pradesh Goods and Services Tax Act, 2017 (as amended

The Arunachal Pradesh Goods and Services Tax Act, 2017 (as amended

Tax2017185 sections

This law creates a single tax system for goods and services across the state of Arunachal Pradesh, replacing multiple indirect taxes. It applies to all businesses and individuals supplying goods or services there, requiring them to register, pay tax, and file returns. The Act provides a legal framework for determining tax liability, handling disputes, and ensuring compliance, ultimately simplifying the tax structure to boost economic activity and transparency in the region.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Officers under this Act
  4. 4. Appointment of officers
  5. 5. Powers of officers
  6. 6. Authorisation of officers of central tax as proper officer in certain circumstances
  7. 7. Scope of supply
  8. 8. Tax liability on composite and mixed supplies
  9. 9. Levy and collection
  10. 10. Composition levy
  11. 11. Power to grant exemption from tax
  12. 12. Time of supply of goods
  13. 13. Time of supply of services
  14. 14. Change in rate of tax in respect of supply of goods or services
  15. 15. Value of taxable supply
  16. 16. Eligibility and conditions for taking input tax credit
  17. 17. Apportionment of credit and blocked credits
  18. 18. Availability of credit in special circumstances
  19. 19. Taking input tax credit in respect of inputs and capital goods sent for job work
  20. 20. Manner of distribution of credit by Input Service Distributor
  21. 21. Manner of recovery of credit distributed in excess
  22. 22. Persons liable for registration
  23. 23. Persons not liable for registration
  24. 24. Compulsory registration in certain cases
  25. 25. Procedure for registration
  26. 26. Deemed registration
  27. 27. Special provisions relating to casual taxable person and non-resident taxable person
  28. 28. Amendment of registration
  29. 29. Cancellation or Suspension of registration
  30. 30. Revocation of cancellation of registration
  31. 31. Tax invoice
  32. 32. Prohibition of unauthorised collection of tax
  33. 33. Amount of tax to be indicated in tax invoice and other documents
  34. 34. Credit and debit notes
  35. 35. Accounts and other records
  36. 36. Period of retention of accounts
  37. 37. Furnishing details of outward supplies
  38. 38. Furnishing details of inward supplies
  39. 39. Furnishing of returns
  40. 40. First Return
  41. 41. Claim of input tax credit and provisional acceptance thereof
  42. 42. Matching, reversal and reclaim of input tax credit
  43. 43. Matching, reversal and reclaim of reduction in output tax liability
  44. 43A. Procedure for furnishing return and availing input tax credit
  45. 44. Annual return
  46. 45. Final return
  47. 46. Notice to return defaulters
  48. 47. Levy of late fee
  49. 48. Goods and services tax practitioners
  50. 49. Payment of tax, interest, penalty and other amounts
  51. 49A. Utilisation of input tax credit subject to certain conditions
  52. 49B. Order of utilisation of input tax credit
  53. 50. Interest on delayed payment of tax
  54. 51. Tax deduction at source
  55. 52. Collection of tax at source
  56. 53. Transfer of input tax credit
  57. 54. Refund of tax
  58. 55. Refund in certain cases
  59. 56. Interest on delayed refunds
  60. 57. Consumer Welfare Fund
  61. 58. Utilisation of Fund
  62. 59. Self-assessment
  63. 60. Provisional assessment
  64. 61. Scrutiny of returns
  65. 62. Assessment of non-filers of returns
  66. 63. Assessment of unregistered persons
  67. 64. Summary assessment in certain special cases
  68. 65. Audit by tax authorities
  69. 66. Special audit
  70. 67. Power of inspection, search and seizure
  71. 68. Inspection of goods in movement
  72. 69. Power to arrest
  73. 70. Power to summon persons to give evidence and produce documents
  74. 71. Access to business premises
  75. 72. Officers to assist proper officers
  76. 73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts
  77. 74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts
  78. 75. General provisions relating to determination of tax
  79. 76. Tax collected but not paid to Government
  80. 77. Tax wrongfully collected and paid to Central Government or State Government
  81. 78. Initiation of recovery proceedings
  82. 79. Recovery of tax
  83. 80. Payment of tax and other amount in instalments.
  84. 81. Transfer of property to be void in certain cases.
  85. 82. Tax to be first charge on property.
  86. 83. Provisional attachment to protect revenue in certain cases.
  87. 84. Continuation and validation of certain recovery proceedings.
  88. 85. Liability in case of transfer of business.
  89. 86. Liability of agent and principal.
  90. 87. Liability in case of amalgamation or merger of companies.
  91. 88. Liability in case of company in liquidation.
  92. 89. Liability of directors of private company.
  93. 90. Liability of partners of firm to pay tax.
  94. 91. Liability of guardians, trustees etc.
  95. 92. Liability of Court of Wards, etc.
  96. 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.
  97. 94. Liability in other cases.
  98. 95. Definitions.
  99. 96. Constitution of Authority for Advance Ruling.
  100. 97. Application for advance ruling.
  101. 98. Procedure on receipt of application.
  102. 99. Constitution of Appellate Authority for Advance Ruling.
  103. 100. Appeal to the Appellate Authority.
  104. 101. Orders of Appellate Authority.
  105. 102. Rectification of advance ruling.
  106. 103. Applicability of advance ruling.
  107. 104. Advance ruling to be void in certain circumstances.
  108. 105. Powers of Authority and Appellate Authority.
  109. 106. Procedure of Authority and Appellate Authority.
  110. 107. Appeals to Appellate Authority.
  111. 108. Powers of Revisional Authority.
  112. 109. Appellate Tribunal and Benches thereof.
  113. 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc.
  114. 111. Procedure before Appellate Tribunal.
  115. 112. Appeals to Appellate Tribunal.
  116. 113. Orders of Appellate Tribunal.
  117. 114. Financial and administrative powers of State President.
  118. 115. Definitions
  119. 116. Appearance by authorised representative.
  120. 117. Appeal to High Court.
  121. 118. Appeal to Supreme Court.
  122. 119. Sums due to be paid notwithstanding appeal etc.
  123. 120. Appeal not to be filed in certain cases.
  124. 121. Non appealable decisions and orders.
  125. 122. Penalty for certain offences.
  126. 123. Penalty for failure to furnish information return.
  127. 124. Fine for failure to furnish statistics.
  128. 125. General penalty.
  129. 126. General disciplines related to penalty.
  130. 127. Power to impose penalty in certain cases.
  131. 128. Power to waive penalty or fee or both.
  132. 129. Detention, seizure and release of goods and conveyances in transit.
  133. 130. Confiscation of goods or conveyances and levy of penalty.
  134. 131. Confiscation or penalty not to interfere with other punishments.
  135. 132. Punishment for certain offences.
  136. 133. Liability of officers and certain other persons.
  137. 134. Cognizance of offences.
  138. 135. Presumption of culpable mental state.
  139. 136. Relevancy of statements under certain circumstances.
  140. 137. Offences by Companies.
  141. 138. Compounding of offences.
  142. 139. Migration of existing taxpayers.
  143. 140. Transitional arrangements for input tax credit.
  144. 141. Transitional provisions relating to jobwork.
  145. 142. Miscellaneous transitional provisions.
  146. 143. Job work procedure.
  147. 144. Presumption as to documents in certain cases.
  148. 145. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.
  149. 146. Common Portal
  150. 147. Deemed Exports
  151. 148. Special procedure for certain processes
  152. 149. Goods and services tax compliance rating
  153. 150. Obligation to furnish information return
  154. 151. Power to collect statistics
  155. 152. Bar on disclosure of information
  156. 153. Taking assistance from an expert
  157. 154. Power to take samples
  158. 155. Burden of Proof
  159. 156. Persons deemed to be public servants
  160. 157. Protection of action taken under this Act
  161. 158. Disclosure of information by a public servant
  162. 159. Publication of information in respect of persons in certain cases
  163. 160. Assessment proceedings, etc. not to be invalid on certain grounds
  164. 161. Rectification of errors apparent on the face of record
  165. 162. Bar on jurisdiction of civil courts
  166. 163. Levy of fee
  167. 164. Power of Government to make rules
  168. 165. Power to make regulations
  169. 166. Laying of rules, regulations and notifications
  170. 167. Delegation of powers
  171. 168. Power to issue instructions or directions
  172. 169. Service of notice in certain circumstances
  173. 170. Rounding off of tax etc.
  174. 171. Anti-profiteering Measure
  175. 172. Removal of difficulties
  176. 173. Amendment of certain Acts
  177. 174. Repeal and saving
  178. 52(10). Collection of Tax at Source
  179. 52(11). Collection of Tax at Source
  180. 52(12). Collection of Tax at Source
  181. 52(13). Collection of Tax at Source
  182. 52(14). Collection of Tax at Source
  183. 52(9). Collection of Tax at Source
  184. Schedule - II [See section 7]. Activities or tranasctions to be treated as Supply of Goods or Supply of Services
  185. Schedule - III [See section 7]. Activities or Transactions which shall be treated neither as a Supply of Goods nor a Supply of Services

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