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The Arunachal Pradesh Goods and Services Tax ( Amendemnt) Act, 2021

Tax202114 sections

This Act amends the Arunachal Pradesh Goods and Services Tax Act to update tax regulations and enforcement measures. It modifies several sections to include Daman and Diu and Ladakh in specific lists, insert the word "services" where applicable, and extend time limits for issuing invoices and conducting investigations. The legislation also strengthens penalties for tax evasion and fraud by making it easier to impose fines and clarifying liability for those who benefit from illegal transactions. These changes aim to improve compliance and ensure the smooth administration of the state's tax system.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Amendment of section 2
  3. 3. Amendment of section 10
  4. 4. Amendment of section 16
  5. 5. Amendment of section 29
  6. 6. Amendment of section 30
  7. 7. Amendment of section 31
  8. 8. Amendment of section 51
  9. 9. Amendment of section 122
  10. 10. Amendment of section 132
  11. 11. Amendment of section 140
  12. 168A. Power of Government to extend time limit in special circumstances
  13. 172. Amendment of section 172
  14. Schedule II. Amendment of Schedule II

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