section 4
Amendment of section 16
The Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2023Tax202326 sections
Statutory text
In the Principal Act, in section 16, in sub-section (2),- (i) in the second proviso, for the words "added to his output tax liability, along with interest thereon”, the words and figures "paid by him along with interest payable under section 50" shall be substituted; (ii) in the third proviso, after the words "made by him", the words "to the supplier" shall be inserted.
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