section 12
Insertion of new section 53A.
The Arunachal Pradesh Goods and Services Tax ( Amendment) Act, 2020Tax202021 sections
Statutory text
In the Principal Act, after section 53, the following new section shall be inserted, namely: — “53A. Where any amount has been transferred from the electronic cash ledger under this Act to the electronic cash ledger under the Arunachal Pradesh Goods and Services Tax Act or under the Integrated Goods and Services Tax Act or under the Goods and Services Tax (Compensation to States) Act, the Government shall, transfer to the central tax account or integrated tax account or cess account, an amount equal to the amount transferred from the electronic cash ledger, in such manner and within such time as may be prescribed.”
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