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The Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2025

Tax202541 sections

This Act amends the Arunachal Pradesh Goods and Services Tax law to update tax regulations. It modifies the definition of an Input Service Distributor, expands the list of taxable goods to include specific alcohols, and updates rules for invoice dates and interest payments. A new section allows the state government to waive state taxes if a practice of non-levy or short-levy was previously common. Additionally, the Act clarifies rules for claiming input tax credit for supplies from 2017 to 2021 and for businesses whose registrations were cancelled and later revoked, ensuring smoother tax compliance for traders in the state.

Start reading →Read full ActSections
  1. 1. short title, extent and commencement
  2. 2. Amendment of Section 2.
  3. 3. Amendment of Section 9.
  4. 4. Amendment of Section 10.
  5. 5. Insertion of new Section 11A
  6. 6. Amendment of Section 13
  7. 7. Amendment of Section 16.
  8. 8. Amendment of Section 17
  9. 9. Substitution of Section 20
  10. 10. Amendment of Section 21
  11. 11. Amendment of Section 30
  12. 12. Amendment of Section 31
  13. 13. Amendment of Section 35.
  14. 14. Amendment of Section 39
  15. 15. Amendment of Section 49
  16. 16. Amendment of Section 50
  17. 17. Amendment of Section 51
  18. 18. Amendment of Section 54
  19. 19. Amendment of Section 61
  20. 20. Amendment of Section 62
  21. 21. Amendment of Section 63
  22. 22. Amendment of Section 64
  23. 23. Amendment of Section 65
  24. 24. Amendment of Section 66
  25. 25. Amendment of Section 70
  26. 26. Amendment of Section 73
  27. 27. Amendment of Section 74
  28. 28. Insertion of new Section 74A
  29. 29. Amendment of Section 75
  30. Amendment of Section 104. Amendment of Section 104
  31. Amendment of Section 107. Amendment of Section 107
  32. Amendment of Section 109. Amendment of Section 109
  33. Amendment of Section 112. Amendment of Section 112
  34. Amendment of Section 122. Amendment of Section 122
  35. Insertion of new Section 122A. Penalty for failure to register certain machines used in manufacture of goods as per special procedure
  36. Amendment of Section 127. Amendment of Section 127
  37. Insertion of new Section 128A. Waiver of interest or penalty or both relating to demands raised under Section 73, for certain tax periods.
  38. Amendment of Section 140. Amendment of Section 140
  39. Amendment of Section 171. Amendment of Section 171
  40. Amendment of Schedule-III. Amendment of Schedule-III
  41. No refund of tax paid or input tax credit reversed. No refund of tax paid or input tax credit reversed

PDF: pending for this language.