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The Arunachal Pradesh Goods Tax Act, 2005

The Arunachal Pradesh Goods Tax Act, 2005

Tax2005105 sections

The Arunachal Pradesh Goods Tax Act, 2005, establishes a comprehensive legal framework for the taxation of the sale and import of goods within the state of Arunachal Pradesh. It mandates that dealers and importers register and pay tax on their business transactions, including sales, works contracts, and imports. The Act provides mechanisms for tax credits on inputs to prevent cascading taxation, outlines procedures for filing returns, and empowers the Commissioner to enforce compliance through audits, inspections, and penalties. For ordinary citizens and business owners, this Act is critical as it defines the legal obligations for tax compliance, registration, and the consequences of tax evasion.

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  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Imposition of tax
  4. 4. Rates of tax
  5. 5. Provided that the rate of tax on packing materials or containers shall be the same as the rate at which the goods sold are chargeable to tax.
  6. 6. Sales exempt from tax
  7. 7. Certain sales not liable to tax
  8. 8. Adjustments to tax
  9. 9. C = The amount of the tax credit.
  10. 10. Adjustment to tax credit
  11. 11. Net tax
  12. 12. The dealer may elect to apply the refund as a tax credit in the next tax period.
  13. 13. Application to sales, purchases and imports
  14. 14. Priority
  15. 15. Treatment of stock brought forward during transition
  16. 16. Second-hand goods
  17. 17. Simplified accounting methods for retailers
  18. 18. Transactions between related parties
  19. 19. Mandatory and voluntary registration
  20. 20. Registration
  21. 21. Explanation: A decision of the Commissioner not to register a person may be the subject of an objection under section 75.
  22. 23. Cancellation of registration
  23. 24. Consequences of de-registration
  24. 25. Registration during transition
  25. 26. Approved road transporters and approved warehouses
  26. 27. Security from certain class of dealers, transporters, warehouses and other persons
  27. 28. Periodical payment of tax and furnishing of returns
  28. 29. Power to require other returns
  29. 30. Correction of deficiencies
  30. 31. Signing returns
  31. 32. Assessment of tax, interest or penalty
  32. 33. Self assessment
  33. 34. Commissioner assessment of tax payable
  34. 35. This section ensures that interest accrues on the unpaid amount from the time when the deficiency arose, rather than the date of making the assessment or re-assessment.
  35. 36. Limitation on assessment and re-assessment
  36. 37. Delay to collection of assessed tax and penalties
  37. 38. Manner of payment of tax, penalties and interest
  38. 39. Order of application of payments
  39. 40. Refunds
  40. 41. Where the seller has not sought to pass on the tax to the buyer, a refund may be made.
  41. 42. Collection of tax only by registered dealers
  42. 43. Refund of tax for embassies, officials, international and public organizations
  43. 44. Interest
  44. 45. Recovery of tax
  45. 46. Continuation of certain recovery proceedings
  46. 47. Special mode of recovery
  47. 48. Transfer of assets during pendency of proceedings void
  48. 49. Records and accounts
  49. 50. Accounts to be audited in certain cases
  50. 51. A true copy of such report shall be furnished by such dealer to the Commissioner by the date prescribed.
  51. 52. Credit and debit notes
  52. 53. Liability in case of transfer of business
  53. 54. Liability in case of company in liquidation
  54. 55. Liability of partners of firm to pay tax
  55. 56. Liability of guardians, trustees etc
  56. 57. Liability of Court of Wards etc
  57. 58. Liability in other cases
  58. 59. Explanation: For the purposes of this section “legal representative” has the meaning assigned to it in section 2(11) of the Code of Civil Procedure, 1908 (5 of 1908).
  59. 60. Inspection of records
  60. 61. Power to enter premises and seize records and goods
  61. 62. Explanation: The powers under this section may be exercised in respect of a dealer or a third party, and may be exercised for the purposes of undertaking an audit or to assist in recovery.
  62. 63. Custody and release of records
  63. 64. Custody, return and disposal of goods, goods vehicle and security
  64. 65. Detention of goods pending disclosure
  65. 66. Obligation to provide reasonable assistance
  66. 67. Goods Tax Authorities
  67. 68. Powers and responsibilities of the Commissioner
  68. 69. Delegation of Commissioner's powers
  69. 70. Change of an incumbent of an office
  70. 71. Power of Commissioner to make notifications
  71. 72. Persons to be public servants
  72. 73. Immunity from civil suit
  73. 74. Appellate Tribunal
  74. 75. Making an objection to the Commissioner
  75. 76. Power of Commissioner and other authorities to take evidence on oath, etc
  76. 77. Provided that the Commissioner or the person determining an objection under section 75 shall not impound any books of accounts or other documents without recording in writing his reasons for so doing.
  77. 78. Extension of period of limitation in certain cases
  78. 79. Burden of proof
  79. 80. Explanation: The burden of proof in criminal prosecutions is unaffected by this rule.
  80. 81. Assessment proceedings etc. not to be invalid on certain grounds
  81. 82. Statement of case to the High Court
  82. 83. Appearance before any authority in proceedings
  83. 84. Explanation: A decision made by the Commissioner under this section may also be the subject of an objection under section 75.
  84. 85. No suit shall be brought in any civil court to set aside or modify any assessment made or any order passed under this Act or the rules made thereunder.
  85. 86. Ruling on general questions
  86. 87. A person may rely on the Commissioner's ruling or on the determination made under section 84.
  87. 88. Explanation: The liability to pay a penalty and the amount of the penalty may be the subject of an objection under section 75.
  88. 89. Relationship to assessment; No impact on criminal penalties
  89. 90. Offences and criminal penalties
  90. 91. Offences by companies
  91. 92. Cognizance of offences
  92. 93. Investigation of offences
  93. 94. Compounding of offences
  94. 95. Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences
  95. 96. Dealer to declare the name of manager of business
  96. 97. Such declaration shall be revised from time to time as required.
  97. 98. Service of notice in the case of discontinued business
  98. 99. Returns, etc. to be confidential
  99. 100. Publication and disclosure of information in respect of dealers and other persons In public interest
  100. 101. Power to collect statistics
  101. 102. Setting up of check-posts and barriers
  102. 103. Power to make rules
  103. 104. Power to amend Schedules
  104. 105. Power to remove difficulties
  105. 106. Repeal and savings

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