The Arunachal Pradesh Goods and Services Tax ( Amendemnt) Act, 2021

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EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 1'12, Vol. XXVlll, Naharlagun, Thursday, April, 29, 2021 , Vaisaka 9, .1943 (Saka)
GOVERNMENT OF ARUNACHAL PRADESH
LAW, LEGISLATIVE AND JUSTICE DEPARTMENT
CIVIL SECRETARIAT
ITANAGAR
NOTIFICATION
The 28th April, 202'1
No. Law/Legn-7/2021 .-The following Act of the Arunachal pradesh Legislatjve
Assembly which was passed in the Sixth Session of the Seventh Legislative Assembly and
received the assenl of the Governor ofArunachal Pradesh is hereby published for general
information.
(Received the assent of the Governor on 26th April, 2021)
THE ARUANCHAL PRADESH GOODS AND SERVICES TAX
(AMENDMENT)ACT,2021
(ACT NO.8 OF 2021)
An
Act
further to amend theArunachal Pradesh Goods and Services TaxAct, 2017 (No.7 ot 2O1t).
Be it enacted by the Legislative Assem bly ofArunachal pradesh in the Seventy-
Second Year of the Republic of lndia as follows; -
1 (1 ) This Act may be called theArunachal Pradesh Goods and Services
Tax (Amendment) Act,2021 .
(2) Save as otherwise provided, the provisions of this Act shall come
into force on such date as the State Government may, by notification
in the Official Gazette, appoint:
Provided that different dates may be appointed for different
provisions of this Act and any reference in any such provision to
the commencement of this Act shall be construed as a reference
to the coming into force of that provision.
Provided further that section 168 ofthisAct shall come into
force with effect from the 31st day of March, 2020.
2. In the principalAct, in section 2, in clause (114), for sub-clauses (c) and
(d), the following sub-clauses shall be substituted, namely: -
"(c) Dadra and Nagar Haveli and Daman and Diu;
(d) Ladakh;".
3. ln the principalAct, in section '10, in sub-section (2), in clauses (b), (c)
and (d), after the words "of goods", the words "or services" shall be
inserted.
4. ln the principalAct, in section 16, in sub-section (4), the words "invoice
relating to such" shall be omitted.
5. ln the principal Act, in section 29, in sub-section (1), for clause (c), the
following clause shall be substituted, namely: -
Shorttitle and
commencG-
ment.
Amendment of
section 2.
Amendment of
section 10.
Amendment of
section 16.
Amendment of
section 29.
The Arunachal Pradesh Gazette
2 The Arunachal Pradesh Extraordinary Gazette, Aptil 29, 2021
Amendment of
section 30.
Amendment of
section 31.
Amendment of
section 51.
Amendment of
section 122.
Amendment of
section 132.
Amendment of
section 140.
"(c) the taxable person is no longer llable to be registered under section
22 or seclion 24 or intends to opt out of the registration voluntarily
made under sub-section (3) of section 25:".
6. ln the principalAct, in section 30, in sub-section (1 ), for the proviso, the
following proviso shall be substituted, namely:-
"Provided that such period may, on sufficient cause being shown,
and for reasons to be recorded in writing, be extended; -
(a) by theAdditional Commissioner or the Joint Commissioner, as the
case may be, for a period not exceeding thirty days;
(b) bythe Commissioner, for a further period not exceeding thirtydays,
beyond the period specified in clause (a).".
7. ln the principalAct, in section 31, in sub-section (2), for the provjso, the
following proviso shall be substituted, namely : -
"Provided that the Government may, on the recommendations of
the Council, by notification,-
(a) specify the categories of services or supplies in respect of which a
tax invoice shall be issued, within such time and in such manner
as may be prescribed;
(b) subject to the condition mentioned therein, specify the categories
of services in respect ofwhich-
(i) any other document issued in relation to the supply shall be
deemed to be a tax invoice; or
(ii) tax invoice may not be issued.".
8. ln the principal Act, in section 51 , -
(a) for sub-section (3), the following sub-section shall be substituted,
namely: -
"(3) A certjficate of tax deduction at source shall be issued in
such form and in such manner as may be prescribed.";
(b) sub-section (4) shall be omitted.
9. ln the principal Act, in section 122, after sub-section ('l ), the following
new sub-section shall be inserted, namely: -
"(1A) Any person who retains the benefit of a transaction covered
under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and
at whose instance such transaclion is conducted, shall be liable
to a penalty of an amount equivalent to the tax evaded or input
tax credit availed of or passed on.".
'10. ln the principalAct, in section 132, in sub-section (1), -
(i) for the words "Whoever commits any of the following offences", the
words "Whoever commits, or causes to commit and retain the
benefits arising out of, any of the following offences" shall be
substituted;
(ii) for clause (c), the following clause shall be substituted, namely: -
"(c) avails input tax credit using the invoice or bill referred to in
clause (b) or fraudulently avails input tax credit without any
invoice or bill;";
(iii) in clause (e), the words ", fraudulently avails input tax credit" shall
be omitted.
11 . ln the principal Act, in sectlon 140, with effect from the 1st day of July,
2017i-
(a) in sub-section (1), after the words "existing law", the words "within
such time and" shall be inserted and shall be deemed to have been
inserted;
(b) in sub-section (2), after the words "appointed day', the words '\Mithin
such time and" shall be inserted and shall be deemed to have been
inserted;
The Arunachal Pradesh Extraordinary Gazette, April 29, 2021
(c) in sub-section (3), for the words "goods hetd in stock on the
appointed day subject to", the words ,,goods held in stock on the
appointed day, within such time and in such manner as may be
prescribed, subject to" shall be substituted and shall be deemed
to have been substituted;
(d) in sub-section (5), for the words "existing law', the words "existing
law within such time and in such manner as may be prescribed,'
shall be substituted and shall be deemed to have been substituted;
(e) in sub-section (6), for the words "goods held in stock on the
appointed day subject to", the words "goods held in stock on the
appointed day, within such time and in such manner as may be
prescribed, subject to" shall be substituted and shall be deemed
to have been substituted;
12. In the principalAct, after section 168, the following new section shall be
inserted, namely: -
lnserlion of new
section 168A in
ActT ot 2017 -
"Power of
Government to
extend time limit
in special
circumstances,
Amendment of
section 't72.
Amendment of
Schedule ll .
Onit Panyang, IAS
Com m issioner to the
Government of Arunachal Pradesh,
Itanagar.
Published and printed by Directorate of Printing, Naharlagun.-2271202'1-DoP-250+Secy.(LA}so+Commr(Law)-
I m+Commr(T&E!'1 0G4202'1.
168A. (1) Notwithstanding anything contained in this Act, the
Government may, on lhe recommendations of the
Council, by notification, extend the time limit specified
in, or prescribed or notified under, thisAct in respect
of actions which cannot be completed or complied
with due to force majeure.
(2) The power to issue notification under sub-section (1)
shall include the power to give retrospective effect to
such notification from a date not earlier than the date
of commencement of this Act.
Explanation : For the purposes of this section, the expression ,Torce
majeure" means a case of war, epidemic, flood, drought, fire, cyclone,
earthquake or any other calamity caused bynature or otheMise affecting
the implementation of any of the provisions of this Act.,,.
1 3. ln the principal Act, in section 1 72, in sub-section (1), in the proviso, for
the words "three years", the words "five years" shall be substituted.
14. ln the principalAct, in Schedule ll, in paragraph 4, in sub-paragraph (a)
and (b), the words "whether or not for a consideralion,,' wherever they
occur, shall be omitted and shall be deemed to have been omitted with
effect from the 1st day of July, 201 7.

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