Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2022
The Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2022
The Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2022 modifies the state's existing GST framework to streamline tax collection, tighten compliance, and redefine enforcement mechanisms. It applies to all registered taxpayers, businesses, clubs, associations, and tax authorities operating within Arunachal Pradesh. The amendment alters rules regarding input tax credit eligibility, self-certified annual returns, interest on delayed payments, and provisional attachment of property during tax inquiries. For the ordinary citizen and business owner, it clarifies that transactions between clubs or associations and their members attract GST, mandates that input tax credit can only be claimed if the supplier reports the sale, increases penalties for goods detained during transit, and provides relief by calculating interest only on net cash tax liability.
- 1. Short title, extent and commencement
- 2. Amendment of section 7
- 3. Amendment of section 16
- 4. Amendment of section 35
- 5. Substitution of new section for section 44
- 6. Amendment of section 50
- 7. Amendment of section 74
- 8. Amendment of section 75
- 9. Amendment of section 83
- 10. Amendment of section 107
- 11. Amendment of section 129
- 12. Amendment of section 130
- 13. Substitution of new section for section 151
- 14. Amendment of section 152
- 15. Amendment to Schedule II
PDF: pending for this language.