Vidhi Codex

Bare Act

The Arunachal Pradesh Goods and Services Tax ( First Amendment) Act, 2022

Tax20228 sections

This Act updates local tax rules in Arunachal Pradesh to tighten compliance and simplify electronic tax filings. It applies to all registered businesses, including non-resident traders, operating within the state. The law regulates how businesses claim tax credits on purchases, shifts several tax return correction deadlines to the thirtieth of November, and prevents businesses from filing new sales reports if they have defaulted on past taxes. It matters because it protects honest buyers by automating tax credit statements while preventing tax evasion by forcing buyers to reverse their tax credits if their suppliers fail to pay their taxes.

Start reading →Read full ActSections
  1. 1. Short title extent and commencement.
  2. 2. Amendment of section 16.
  3. 3. Amendment of section 29.
  4. 4. Amendment of section 34.
  5. 5. Amendment of section 37.
  6. 6. Substitution of new section for section 38.
  7. 7. Amendment of section 39.
  8. 8. Amendment of section 39

PDF: pending for this language.