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

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The Arunachal Pradesh Gazette
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 130, Vol. )(XlX, Naharlagun, Wednesday, April 27, 2022, Vaisakha 7, 1944 (Saka)
GOVERNMENT OFARUNACHAL PRADESH
LAW LEGISLATIVE AND JUSTICE DEPARTMENT
CIVIL SECRETARIAT
ITANAGAR
NOTIFICATION
fhe 26lh ApnL 2022
No. LaMLegn-14/2022.-The followingAct of the Arunachal Pradesh Legislative Assembly which waspassed in the Ninth Session of the Seventh Legislative Assembly and recerved the assent of the'Governor ofArunachal Pradesh is hereby published for general information.
(Received the assent of the Governor on 22nd Ap ril,20?21
THE ARUANCHAL PRADESH GOODSAND SERVIGES TAX (AMENDMENT} ACT,2022
(ACT NO. 13 OF 2022)
An
Act
Fufther to amend the Arunachal pradesh Goods and s ervices Tax Act, 2o1T (Act No. 7 of 2o1t).
Preamble : Whereas, it is expedient to amend the Arunachal Pradesh Goods and Services Tax
Acl,2017, (Act No 7 of2017) (hereinafter refened to asthe principalAct), in the manner hereinafter appearing;
Be it enacted by the Legislative Assembly ofArunachal Pradesh in the Seventy{hird year ofthe Republic
of lndia as follows:-
1. Short title, extent and commeneement : (1) This Act may be called the Arunachal pradesh Goods
and Services Tax (Amendment)Act, 2022.
(2) lt extends to the whote ofArunachal pradesh.
(3) Save as otherwise provided, the provisions of this Act shallcome into force on such date as the Stiate
Govemment 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 thisAct shall be construed as a reference
to the coming into force of that provision.
2. Amendment of section 7 : ln the prlncipal Act, in section 7, in sub-section (1), after clause (a), the
following clause shall be inserted and shall be deemed to h3ve been inserted Wth effect from tne l stday
of July, 20'17, namely:--
"(aa) the activities or transactions, by a person, other than an individual, to its members or constituents
or vice-versa, for cash, defeffed payment or other valuable consideration.
Explanation : For the purposes of this clause, it is hereby clarified that, notwithstanding
anything contained in any other law for the time being in force or any judgement, decree or order
of any Court, tribunal or authority, the person and its members or constituents shall be deemed
to be two separate persons and the supply of activities or transactions inter se shall be deemed
to take place from one such person to another;".
The Arunachal Pradesh Extraordinary Gazette, Aptil 27 , 20222
3. Amendment ot section 16 : ln the Principal Act, in section 16, in sub-section (2), after clause (a)'
the following clause shall be inserted,namely:-
"(aa) the details of the invoice or debit note referred to in clause (a)has been furnished by.the supplier
in the statement of outward supplies and such details have been communicated to the recipient
ofsuchinvoiceordebitnoteinthemannerSpecifiedundersection3Ti..'
4. Amendment of section 35 : ln the Principal Act, in section 35, sub-section (5) shall be deleted.
S. Substitution of new section for section 44 : ln the Principal Act, for sectuon 44, the following section
shall be substituted, namely:-
"Annual 44. Every registered person, other than an lnput Service Dishibutor, a person paying tax
Return ' - 
undei sdtion 51 or section 52, a casual taxable person and a non-resident taxable
person shall fumish an annual return which may include a self-certified reconciliation
statement, reconciling the value of supplies declared in the return furnished for the
flnancial year, with the audited annual financial statement for every financial year
electroni&lly, within such time and in such form and in such manner as may be
prescribed:
provided that the commissioner may, on the recommendations of the Council, by notification.
exempt any class of registered persons from filing annual return under this section:
provided further that nothing contained in this section shall apply to any department of the
central Government or a state Government or a local authority, whose books of account are
subject to audit by the Comptroller and Auditor-General of lndia or an auditor appointed for
audlting the accounts of local authoritres under any law for the time being in force ".
6. Amsndmcnt of section 50 : ln the PrincipalAct, in section 50,in sub-section (1), for the proviso, the
following proviso shall be substituted and shall be deemed to have been substituted with effect from
the 1st day oI JulY,2017, namelyl--
,,provided that the interest on tax payable in respect of supplies made during a tax period and
declared in the return for the said period furnished after the due date in accordance with the provisions
of section 39, except where such return is furnished after commencement of any proceedings under
section 73 or section 74 in respect of the said period, shall be payable on that portion of the tax which
is paid by debiting the electronic cash ledger".
7. Amendment of secton 74 : ln the Principal Act, in section 74, ln Explanation 1, in clause (ii), for
the words and figures "sections 122,125,129 and 130", the words and figures "sections 122 and 125"
shall be substituted.
B. Amendment o{ $sction 75 :ln the Principal Act, in section 75, in sub-section (12), the following
Explanation shall be inserted, namely :-
,Explanation: For the purposes of this sub-section, the expression"self-assessed ta{'shall include
the tax payable in respect of details of outward supplies fumished under section 37, but not included
in the return furnished under section 39.'.
9. Amendment of section 83 : ln the Principal Act, in seclion 83,for sub-section (1), the following
sub-section shall be substituted, namely :-
,(1) Where, after the initiation of any proceeding under chapter xll, chapter xlv or chapter xv the
Commissioner is of the opinion that for the purpose of protecting the interest of the Government
revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property,
including bank account, belonging to the tiaxable person or any person specified in sub-section
(1A) of section 122, in such manner as may be prescribed.".
i0. Amendment of section 107 : ln the Principal Act, in section 107, in sub-section (6), the following
proviso shall be inserted, namely :-
. "provided that no appeal shall be filed against an order under sub-section (3) of section 129,
unless a sum equal to twenty-five percent of the penalty has been paid by the appellant."'
11. Amendment of section 129 : ln the Principal Act, in section 129,-
(i) in sub-section (1), for clauses (a) and (b), the following clauses shall be substituted, namely:-
"(a) on payment of penalty equal to two hundred percent ofthe tax payable on such goods and,
in case of exempted goods, on payment of an amount equal to two per cent. of the value
of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods
comes forward for payment of such penaltyi
(b) on payment of penalty equal to fifty percent of the valueof the goods or two hundred percent
of the tax payable on such goods, whichever is higher, and in case of exempted goods, on
payment of an amount equal to five percent of the value of goods or twenty-five thousand
rupees, whichever is less, where the owner of the goods does not come forward for payment
of such penalty";
TheArunachal Pradesh Extraordinary Gazette, Aptil 27, 2022
(ii) sub-section (2) shall be deleted;
(iii) for sub-section (3), the following sub-section shall be substituted, namely :-
"(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven
days of such detention or seizure, specifying the penalty payable, and thercafter, pass an
order within a period of seven days from the date of service of such notice, for payment of
penalty under clause (a) or clause (b) of sub.section (1 ).';
(iv) in suusection (4), for the words "No tax, interest or penalty",the words "No penalty'' shall be
substituted;
(v) for sub-section (6), the following sub-section shall be substituted, namely:--
"(6) Where the person transporting any goods or the owner of such goods fails to pay the amount
of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the
order passed under sub-section (3), the goods or conveyance so detained or seized shall be
liable to be sold or disposed of otheMise, in such manner and within such time as may be
prescribed, to recover the penalty payable under sub-section (3):
Provided that the conveyance shall be released on payment by the transporter of
penalty under sub-section (3) or one lakh rupees, whichever is less:
Provided further that where the detained or setzed goods are perishable or hazardous in
nature or are likely to depreciate in value with passage of time, the said period of fifteen days
may be reduced by the proper officer.".
Amendment of section 130: lnthe PrincipalAct, in section 130,-
(a) in sub-section (1), for the words "Notwithstanding anything conhined in this Act, if', the word
'Where" shall be substituted;
(b) in sub-section (2), in the second proviso, for the words,brackets and figures "amount of penalty
leviable under sub-section (1) of section 129", the words "penalty equalto hundred percent of the tax
payable on such goods" shall be substituted;
(c) sub-section (3) shall be omitted.
Substitution of new section forsection 151 : ln the PrincipalAct, for section 151, the following section
shall be substituted, namely:-
Power to call for "151. The Commissioner or an officer authorised by him may, by an order, direct
information any person to furnish information relatrng to any matterdealtwih in connection
with thisAct, within such time, in such form, and in such manner, as may be
specified therein".
Amendment of section 152 :ln the PrinciPalAct, in section 152,-
(a) in sub-section (1),-
(i) the words "of any individual return or part thereof' shall be deleted;
(ii) after the words "any proceedings under lhis Acf', the words "vrithout giving an opportunity of
being heard to the person concerned" shall be inserted;
(b) sub-section (2) shall be omitted.
Arnendment to Schedule ll : ln the PrincipalAct,in Schedule ll,paragraph 7 shall be deleted and shall
be deemed to have been omitted withe ffect from the 1st day of July, 2017.
'12.
13.
14.
15.
Onit Panyang, IAS
Commissioner to the
Govemment of Arunachal Pradesh,
lEnagar.
published and printed by Direclorate of Printing, Naharlagun.-2222022-OoP'250+Se.1(Law)-50+Secy. O&E)-
50+commr. (Law)-s0-4-2022.

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