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

The Arinachial Pradesh Gazette 
EXTRAORDINARY 
PUBLISHED BY AUTHORITY 
No. 341, Vol. XXIX, Naharlagun, Tuesday, November 15, 2022, Kartika 24, 1944 (Saka) 
GOVERNMENT OF ARUNACHAL PRADESH 
LAW, LEGISLATIVE AND JUSTICE DEPARTMENT 
CIVIL SECRETARIAT 
ITANAGAR 
NOTIFICATION 
The 14th November, 2022 
No. Law/Legn-22/2022 —The following Act of the Arunachal Pradesh Legislative Assembly 
which was passed in the Tenth Session of the Seventh Legislative Assembly and received the 
assent of the Governor of Arunachal Pradesh is hereby published for general information. 
(Received the assent of the Governor on 3rd November, 2022) 
THE ARUNACHAL PRADESH GOODS AND SERVICES TAX (FIRST AMENDMENT) 
ACT, 2022 
(ACT NO. 16 OF 2022) - 
An 
Act 
further to amend the Arunachal Pradesh Goods and Services Tax Act, 201 7 
(Act No. 7 of 2017). 
Whereas, it is expedient to amend the Arunachal Pradesh Goods and Preamble. 
Services Tax Act, 2017, (Act No. 7 of 2017) (hereinafter referred to as the 
principal Act), in the manner hereinafter appearing ; 
Be it enacted by the Legislative Assembly of Arunachal Pradesh in the 
Seventy-third Year of the Republic of India as follows :- 
1. (1) This Act may be called the Arunachal Pradesh Goods and Services Short title extent 
Tax (1st Amendment) Act, 2022. and ad 
ment. 
(2) Itextends to the whole of Arunachal Pradesh. 
(3) 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. 
2. Inthe Principal Act, in section 16, — Amendment 
(a) insub-section(2),— ofeschiands. 
(i) after clause (b), the following clause shall be inserted, namely :- 
“(ba) the details of input tax credit in respect of the said supply 
communicated to such registered person under section 38 has 
not been restricted ;” 
(ii) in clause (c), the words, figures and letter “or section 43A” shall 
be deleted ; 
(b) in sub-section (4), for the words and figures “due date of furnishing 
of the return under section 39 for the month of September”, the 
words “thirtieth day of November” shall be substituted.
2 The Arunachal Pradesh Extraordinary Gazette, November 15, 2022 
Amendment 3. 
of section 29. 
Amendment 4, 
of section 34. 
Amendment 9. 
of section 37. 
Substitution of 6. 
new section 
for section 38. 
Communication 
of details of 
inward 
supplies and 
input tax 
credit. 
In the Principal Act, in section 29,in sub-section (2) - 
(a) inclause (b), for the words “returns for three consecutive tax periods’, 
the words “the return for a financial year beyond three months from 
the due date of furnishing the said return” shall be substituted ; 
(b) in clause (c), for the words “a continuous period of six months”, the 
words “such continuous tax period as may be prescribed” shall be 
substituted. 
In the Principal Act, in section 34, in sub-section (2) for the word 
“September”, the words “the thirtieth day of November” shall be 
substituted. 
In the Principal Act, in section 37,-- 
(a) in sub-section (1), — 
(i) after the words “shall furnish, electronically”, the words “subject 
to such conditions and restrictions and” shall be inserted ; 
(iy for the words “shall be communicated to the recipient of the 
said supplies within such time and in such manner as may be 
prescribed”, the words “shall, subject to such conditions and 
restrictions, within such time and in such manner as may be 
prescribed, be communicated to the recipient of the said 
supplies” shall be substituted ; 
(ii) the first proviso shall be deleted ; 
(iv) inthe second proviso, for the words “Provided further that”, the 
words “Provided that” shall be substituted ; 
(v) inthe third proviso, for the words “Provided also that”, the words 
“Provided further that" shall be substituted ; 
(b) sub-section (2) shall be deleted : 
(c) insub-section (3),— 
(i) the words and figures “and which have remained unmatched 
under section 42 or section 43" shall be deleted ; 
(ii) in the first proviso, for the words and figures “furnishing of the 
return under section 39 for the month of September”, the words 
“the thirtieth day of November” shall be substituted : 
(d) after sub-section (3) the following sub-section shall be inserted, 
namely :— 
“(4) Aregistered person shall not be allowed to furnish the details of 
outward supplies under sub-section(1) for a tax period, if the details 
of outward supplies for any of the previous tax periods has not been 
furnished by him : 
Provided that the Government may, on the recommendations 
of the Council, by notification, subject to such conditions and 
restrictions as may be specified therein, allow a registered person or 
aclass of registered persons to furnish the details of outward supplies 
under sub-section (1), even if he has not furnished the details of 
outward supplies for one or more previous tax periods”. 
In the Principal Act, in section 38, the following section shall be 
substituted, namely :— 
“38. (1) The details of outward supplies furnished by the registered 
persons under sub-section (1) of section 37 and of such other supplies 
as may be prescribed, and an auto-generated statement containing the 
details of input tax credit shall be made available electronically to the 
recipients of such supplies in such form and manner, within such time, 
and subject to such conditions and restrictions as may be prescribed. 
(2) The auto-generated statement under sub-section (1) shall 
consist of 
(a) details of inward supplies in respect of which credit of input tax 
may be available to the recipient : and
The Arunachal Pradesh Extraordinary Gazette, November 15, 2022 
YE 
8. 
(b) details of supplies in respect of which such credit cannot be 
availed, whether wholly or partly, by the recipient, on account 
of the details of the said supplies being furnished under 
sub-section (1) of section 37,— 
(i) by any registered person within such period of taking 
registration as may be prescribed ; or 
(ii) by any registered person, who has defaulted in payment 
of tax and where such default has continued for such 
period as may be prescribed ; or 
(iii) by any registered person, the output tax payable by whom 
in accordance with the statement of outward supplies 
furnished by him under the said sub-section during such 
period, as may be prescribed, exceeds the output tax 
paid by him during the said period by such limit as may 
be prescribed ; or 
(iv) byany registered person who, during such period as may 
be prescribed, has availed credit of input tax of an amount 
that exceeds the credit that can be availed by him in 
accordance with clause (a), by such limit as may be 
prescribed ; or 
(v) byany registered person, who has defaulted in discharging 
his tax liability in accordance with the provisions of sub- 
section (12) of section 49 subject to such conditions and 
restrictions as may be prescribed ; or 
(vi) by such other class of persons as may be prescribed.” 
In the Principal Act, in section 39,— 
(a) 
(b) 
@ 
(b) 
(c) 
(d) 
In 
in sub-section (5), for the word “twenty”, the word “thirteen” shall be 
substituted ; 
in sub-section (7), for the first proviso, the following proviso shall be 
substituted, namely : — 
“Provided that every registered person furnishing return under 
the proviso to sub-section (1) shall pay to the Government, in such 
form and manner, and within such time, as may be prescribed, — 
an amount equal to the tax due taking into account inward and outward 
supplies of goods or services or both, input tax credit availed, tax 
payable and such other particulars during a month ; or 
in lieu of the amount referred to in clause (a), an amount determined 
in such manner and subject to such conditions and restrictions as 
may be prescribed.”; 
in sub-section (8), — 
(i) forthe words and figures “Subject to the provisions of sections 
37 and 38, if", the word “Where” shall be substituted ; 
(il) inthe proviso, for the words “the due date for furnishing of return 
for the month of September or second quarter”, the words “the 
thirtieth day of November” shall be substituted ; 
in sub-section (10), for the words “has not been furnished by him”, 
the following shall be substituted, namely :— 
“or the details of outward supplies under sub-section(1) of section 37 
for the said tax period has not been furnished by him : 
Provided that the Government may, on the recommendations 
of the Council, by notification, subject to such conditions and 
restrictions as may be specified therein, allow a registered person or 
a class of registered persons to furnish the return, even if he has not 
furnished the returns for one or more previous tax periods or has not 
furnished the details of outward s'ipplies under sub-section (1) of 
section 37 for the said tax period”. 
the Principal Act, in section 41, the following section shall be 
substituted, namely :— 
Amendment 
of section 39. 
Substitution of 
new section for 
section 41.
4 The Arunachal Pradesh Extraordinary Gazette, November 15, 2022 
Availment of 
input tax 
credit. 
Omission of 9. 
section 42, 43 
and 43 A. 
Amendment 10. 
of section 47. 
Amendment 1 
of section 48. 
Amendment of 12. 
section 49. 
13 0f2017. 
Amendmentof 13. 
section 50. 
Amendment of 14. 
section 52. 
Amendment of 15. 
section 54. 
“41. (1) Every registered person shall, subject to such conditions and 
restrictions as may be prescribed, be entitled to avail the credit of eligible 
input tax, as self-assessed, in his return and such amount shall be credited 
to his electronic credit ledger. 
(2) The credit of input tax availed by a registered person under sub- 
section (1) in respect of such supplies of goods or services or both, 
the tax payable whereon has not been paid by the supplier, shall be 
reversed along with applicable interest, by the said person in such 
manner as may be prescribed : 
Provided that where the said supplier makes payment of the tax 
payable in respect of the aforesaid supplies, the said registered person 
may re-avail the amount of credit reversed by him in such manner as 
may be prescribed”. 
In the Principal Act, Sections 42, 43 and 43A shall be deleted. 
In the Principal Act, in section 47, in sub-section (1), — 
(a) the words “or inward’ shall be deleted 
(b) the words and figures “or section 38” shall be deleted : 
(c) after the words and figures “section 39 or section 45", the words 
and figures “or section 52" shall be inserted. 
In the Principal Act, in section 48, in sub-section (2) the words and 
figures *, the details of inward supplies under section 38” shall be deleted. 
In the Principal Act, in section 49,— 
(a) in sub-section (2), the words, figures and letter “or section 43A” 
shall be deleted ; 
(b) in sub-section (4), after the words “subject to such conditions”, the 
words “and restrictions” shall be inserted 
(c) after sub-section (11), the following sub-section shall be inserted, 
namely :— 
“(12) Notwithstanding anything contained in this Act, the Government 
may, on the recommendations of the Council, subject to such 
conditions and restrictions, specify such maximum proportion of 
output tax liability under this Act or under the Integrated Goods and 
Services Tax Act, 2017 which may be discharged through the 
electronic credit ledger by a registered person or a class of 
registered persons, as may be prescribed”. 
In the Principal Act, in section 50, for sub-section (3), the following 
sub-section shall be substituted and shall be deemed to have been 
substituted with effect from the 1st day of July, 2017, namely :— 
“(3) Where the input tax credit has been wrongly availed and utilised, the registered person shall pay interest on such input tax credit wrongly 
availed and utilised, at such rate not exceeding twenty-four per cent. as may be notified by the Government, on the recommendations of the Council, and the interest shall be calculated, in such manner as may be 
prescribed”. 
In the Principal Act, in section 52, in sub-section (6) in the proviso, for the words “due date for furnishing of statement for the month of September”, the words “thirtieth day of November” shall be substituted. 
In the Principal Act, in section 54, — 
(a) in sub-section (1), in the proviso, for the words and figures “the return furnished under section 39 in such”, the words “such form and" shall be substituted : 
(b) in sub-section (2), for the words “six months”, the words “two years” shall be substituted :
The Arunachal Pradesh Extraordinary Gazette, November 15, 2022 5 
(c) in sub-section (10), the words, brackets and figure “under sub- 
section (3)" shail ve deleted ; 
(d) inthe Explanation, in clause (2), after sub-clause (b), the following 
sub-clause shall be inserted, namely :— 
“(ba) in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such 
supplies themselves, or as the case may be, the inputs or input 
services used in such supplies, the due date for furnishing of return 
under section 39 in respect of such supplies ;”. 
Onit Panyang, IAS 
Commissioner to the 
Government of Arunachal Pradesh, 
Itanagar. 
Published and printed at Directorate of Printing Naharlagun.—5498/2022-DoP-250+Secy.(LA)-50+Secy. 
(Tax & Excise)-50+Commissioner (Law)-50-11-2022.

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