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The Arunachal Pradesh Goods and Services Tax ( Amendment) Act, 2020

Tax202021 sections

This Act amends the Arunachal Pradesh Goods and Services Tax law to introduce a new tax scheme for small businesses. It allows registered persons with an annual turnover under fifty lakh rupees who are not eligible for the standard tax scheme to opt to pay a flat three percent tax on their state turnover instead. The legislation also adds the National Appellate Authority for Advance Ruling to the list of authorities and clarifies how to calculate turnover by excluding interest on loans and advances. This change aims to simplify tax compliance for small enterprises in the state.

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 22.
  5. 5. Amendment of section 25.
  6. 6. Insertion of new section 31A.
  7. 7. Amendment of section 39.
  8. 8. Amendment of section 44.
  9. 9. Amendment of section 49.
  10. 10. Amendment of section 50.
  11. 11. Amendment of section 52.
  12. 12. Insertion of new section 53A.
  13. 13. Amendment of section 54.
  14. 14. Amendment of section 95.
  15. 15. Insertion of new section 101A.
  16. 16. Amendment of section 102.
  17. 17. Amendment of section 103.
  18. 18. Amendment of section 104.
  19. 19. Amendment of section 105.
  20. 20. Amendment of section 106.
  21. 21. Amendment of section 171.

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