section Amendment of Section 140
Amendment of Section 140
The Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2025Tax202541 sections
Statutory text
In the Principal Act, in Section 14o,with effect from the 1st day of July,2017, in sub-section (7), for the words "even ifthe invoices relating to such services are received on or afterthe appointed day', the words "whether the invoices relating to such services are received prior to, on or after, the appointed.day" shall be substituted.
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