The Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2023

The Arunachal Pradesh Gazette 
EXTRAORDINARY 
PUBLISHED BY AUTHORITY 
No. 232, Vol. XXX, Naharlagun, Friday, September 29, 2023, Asvina 7, 1945 (Saka) 
GOVERNMENT OF ARUNACHAL PRADESH 
LAW, LEGISLATIVE AND JUSTICE DEPARTMENT 
’ CIVIL SECRETARIAT 
ITANAGAR 
NOTIFICATION 
The 29th September, 2023 
No. Law/Legn-12/2023.—The following Act of the Arunachal Pradesh Legislative Assembly 
which was passed in the Twelfth 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 27th September, 2023) 
THE ARUNACHAL PRADESH GOODS AND SERVICES TAX (AMENDMENT) Act, 2023 
(ACT No. 7 OF 2023) 
An 
Act 
further to amend the Arunachal Pradesh Goods and Services Tax 
Act, 2017, (Act No. 7 of 2017). 
Whereas, it is expedient to amend the Arunachal Pradesh Goods and 
Services Tax Act, 2017, (Act No. 7 of 2017) (hereinafier referred to as the 
principal Act}, in the manner hereinafter appearing; 
Be it enacted by the Legislative Assembly of Arunachal Pradesh in the 
Seventy-fourth Year of the Repubtic of India as follows:- 
101 
2) 
3 
This Act may be calied the Arunachal Pradesh Goods and Services 
Tax (Amendment)Act, 2023. 
Itextends to the whole of Arunachal Pradesh. 
Save as otherwise provided, the pfov)isions of this Act shall come 
into force on such date as the State Gavernment 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. insection 2 of the Arunachal Pradesh Goods and Services TaxAct, 2017 
(hereinafter referred to as the principal Act),- 
(@ after clause (80), the following clauses shall be inserted, namely:- 
*(80A) "online gaming” means offering of a game on the internet 
or an electronic network and includes online money gaming; 
(80B) "online money gaming" means online gaming in which 
players pay or deposit money or money's worth, including virtual 
digital assets. in the expectation of winning money or money's worth, 
including virtual digital assets, in any event including game, scheme, 
competition or any other activity or process, whether or not its 
outcome or performance is based on skill, chance or both and 
whether the sams is permissible or otherwise under any other law 
for the time being in force;"; 
Preamble. 
Short titte, 
extent and 
commence- 
ment: 
Amendment of 
section 2 
2 The Arunachal Pradesh Extraordinary Gazette, September 29, 2023 
(b) after clause (102), the following clause shall be inserted, namely:- 
'(102A) "specified actionable claim" means the actionable claim 
involved in or by way of- 
(i) betting 
(i) casinos; 
(i) gambling; 
(v) horse racing; 
) lottery; or 
{vi) online money gaming;’; 
(c) in clause (105), the following proviso shall be inserted at the end, 
namely:- 
“"Provided that a person who organises or arranges, directly or 
indirectly, supply of specified actionable claims, including a person 
who owns, operates or manages digital or electronic platform for 
such supply, shall be deemed to be a supplier of such actionable 
claims, whether such actionable claims are supplied by him or 
through him and whether consideration in meney or money's worth, 
including virtual digital assets, for supply of such actionable claims 
is paid or conveyed to him or through him or placed at his disposat 
in any manner, and all the provisions of this Act shall apply to such 
supplier of specified actionable claims, as if he is the supplier liable 
to pay the tax in reiation to the supply of such actionable claims;”; 
(d) after clause (117), the following clause shall be inserted, namely:- 
'(117A) "virtual digital asset” shall have the same meaning as 
assigned to it in clause (47A) of section 2 of the Income-tax Act, 
1961 
Amendment 3. In the Principal Act, in section 10,- 
of section 10 (a) Insub-section (2), inclause (d), the words "goods or* shall be omitted; 
(b) In sub-section (2A), in clause {c), the words "goods or" shail be 
omitted. 
Amendment 4. In the Principal Act, in section 16, in sub-section (2),- 
of section 16 (i) inthe second proviso, for the words "added to his output tax liability, 
along with interest thereon”, the words and figures "paid by him 
along with interest payable under section 50" shall be substituted; 
(i) inthe third proviso, after the words"made by him", the words "to 
the supplier”shall be inserted. 
Amend_mem 5. Inthe Principal Act, in section 17~ 
of section 17 (a) insub-section (3), in the Explanation, for the words and figure "except 
those specified in paragraph 5 of the said Schedule”, the following 
shall be substituted, namely:- "except,- 
(i) the value of activities or transactions specified in paragraph. 
5 of the said Schedute; and 
(i)) the value of such activities or transactions as may be prescribed 
in respect of-ciause (a) of paragraph 8 of the said Schedule.”; 
(b} In sub-section (5), after clause (f), the following clause shall be 
inserted, namely:- . 
“{fa) goods or services or both received by a taxable person, 
which are used or intended to be used for activities relating to his 
obligations under corporate social responsibility referred to in section 
135 of the Companies Act, 2013;". 
Amendment 6. In the Principal Act, in section 23, sub-section (2), the following 
of section 23 sub-section shall be substituted and shall be deemed to have been 
substituted with effect from the 1st day of July, 2017, namely:- 
“(2) Notwithstanding anything to the contrary contained in sub-section 
{1) of section 22 or section 24, the Government may, on the 
recommendations of the Council, by notification, subject to such 
conditions and restrictions as may be specified therein, specify the 
category of persons who may be exempted from obtaining registration 
under this Act.”. 
Amendment 7. Insection 24 of the principal Act,~ 
of section 24 (a) inclause (xi), the word "and” ocurring at the end, shall be omitted; 
(b) after clause (xi), the following clause shall be inserted, namely: 
“(xia) every person supplying online money gaming from a place 
outside India to a person in India; and".
The Arunachal Pradesh Extraordinary Gazette, September 29, 2023 3 
9. 
10. 
1. 
12. 
13. 
14, 
15. 
In the Principal Act, in section 30, in sub-section {1),- 
(a) for the words "the prescribed manner within thirty days from the 
date of service of the cancellation order.", the words "such manner, 
within such time and subject to such conditions and restrictions, as 
may be prescribed.” shall be substituted; 
{b) the proviso shall be omitted. 
In the Principal Act, in section 37, after sub-section (4), the following 
sub-gection shall be inserted, namely:- 
*(5) A registered person shall not be allowed to furnish the details of 
outward supplies under sub-section (1) for a tax period after the expiry of 
a period of three years from the due date of furnishing the said details: 
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 detaifs of outward supplies for a tax period under 
sub-section (1), even after the expiry of the said period of three years 
from the due date of furnishing the said details.”. 
In the Principal Act, in section 38, after sub-section (10), the following 
sub-section shall be inserted, namely:- 
"(11) Aregistered person shall not be allowed to furnish a return for a tax 
period after the expiry of a period of three years from the due date of 
furnishing the said returmn: 
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 for a tax period, even after the expiry of the 
said period of three years from the due date of furnishing the said return.”. 
In the Principal Act, Section 44 shall be renumbered as sub-section (1) 
thereof, and after sub-section (1) as so renumbered, the following 
sub-section shall be inserted, namely:- 
“(2) Aregistered person shall not be allowed to furnish an annual return 
under sub-section (1) for a financial year after the expiry of a period of 
three years from the due date of furnishing the said annual return: 
Provided that the Government may, on the recommendations of the 
Council, by notification, and subject to such conditions and restrictions 
as may be specified therein, allow a registered person or a class of 
registered persons to furnish an annual return for afinancial year under 
sub-section (1), even after the expiry of the said period of three years 
from the due date of furnishing the said annual return.”. 
In the Principal Act, in section 52, after sub-section (14), the following 
sub-section shall be inserted, namely:- 
"(15) The operator shalt not be allowed to furnish a statement under 
sub-section (4) after the expiry of a period of three years from the due 
date of furnishing the said statement: 
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 an operator or a class of operators to 
furnish a statement under sub-section (4), even after the expiry of the 
sald period of three years from the due date of furnishing the said 
statement”, 
Inthe Principal Act, in section 54, in sub-section (8), the words "excluding 
the amount of input tax credit provisionally accepted,” shall be omitted. 
In the Principal Act, in section 56, for the words "from the date immediately 
after the expiry of sixty days from the date of receipt of application under 
the said sub-section till the date of refund of such tax", the words “for the 
period of delay beyond sixty days from the date of receipt of such 
application till the date of refund of such tax, to be computed in such 
manner and subject to such conditions and restrictions as may be 
prescribed" shall be substituted. 
in the Principal Act, in section 62, in sub-section (2),~ 
(a) for the words “thirty days”, the words "sixty days" shall be 
substituted; 
(b) the following proviso shall be inserted, namely:- 
Amendment of 
section 30 
Amendment 
of section 37 
Amendment 
of section 39 
Amendment 
of section 44 
Amendment 
of section 52 
Amendment 
of section 54 
Amendment 
of section 56 
Amendment 
of section 62 
4 The Arunachal Pradesh Extraordinary Gazette, September 29, 2023 
Substitution of 16. 
section 109 
Omission of 17. 
section 110 
and 114 
Amendment 18, 
of section 117 
Amendment 19, 
of section 118 
Amendment " 20. 
of section 119 
Amendmentof 21. 
section 122 
Amendment 22, 
of section 132 
Amendmentof 23. 
section 138 
"Provided that where the registered person fails to furnish a valid 
return within sixty days of the service of the assessment order under 
sub-section (1), he may furnish the same within a further period of sixty 
days on payment of an additional iate fee of one hundred rupees for each 
day of delay beyond sixty days of the service of the said assessment 
order and in case he furnishes valid return within such extended period, 
the said assessment order shall be deemed to have been withdrawn, but 
the liability to pay interest under sub-section (1) of section 50 or to pay 
late fee under section 47 shall continue”. 
In the Principal Act, in-section 109, the following section shall be 
substituted,namely:- 
"109. Subject to the provisions of this Chapter, the Goods  Constitution 
and Services Tax Tribunal constituted under the Central  of Appellate 
Goods and Services Tax Act, 2017 shall be the Appellate ~ Tribunal and 
Tribunai for hearing appeals against the orders passed by ~ Benches 
the Appellate Authority or the Revisional Authority under ~ thereof: 
this Act. 
In the principal Act, Section 110 and 114 shall be omitted. 
In the Principal Act, in section 117,- 
(a) in sub-section (1), for the words "State Bench or Area Benches”, 
the words "State Benches" shall be substituted; 
(b) insub-section(5), in dauses (a) and (b), for the words "State Bench 
or Area Benches", the words “State Benches" shall be substituted. 
In the Principal Act, in section 118, in sub-section (1), in clause (a), for 
the words 
“National Bench or Regional Bench”, the words "Principal Bench" shalf 
be substituted. 
In the Principal Act, in section 119,- 
(a) for the words "National or Regional Benches", the words "Principal 
Bench" shall be substituted; 
(b) for the words "State Bench or Area Benches", the words "State 
Benches" shall be substituted. 
In the Principal Act, in section 122, after sub-section (1A), the following 
sub-section shall be inserted, namely:- 
"{1B) Any electronic commerce operator who- 
(i) allows a supply of goods or services or both through it by an 
unregistered person other than a person exempted from registration 
by a notification issued under this Act to make such supply; 
(ii) allows an inter-State supply of goods or services or both through it 
by a person who is not eligible to make such inter-State supply; or 
(iif)  fails to furnish the correct details in the statement to be furnished 
under sub-section (4) of section 52 of any outward supply of goods 
effected through it by a person exempted from obtaining registration 
under this Act, shall be liable to pay a penalty of ten thousand 
rupees, or an amount equivalent to the amount of tax involved had 
such supply been made by a registered person other than a person 
paying tax under section 10, whichever is higher". 
In the Principal Act, in section 132, in sub-section (1),~ 
(a) clauses {g), (j) and (k) shall be omitted; 
{b) inclause (l), for the words, brackets and letters "clauses (a) to (k)", 
the words, brackets and letters "clauses (a) to (f) and clauses (h) 
and (i)" shall be substituted; 
{¢) inclause (iii), for the words "any other offence", the words, brackets 
and letter” an offence specified in clause (b)," shall be substituted; 
(d) inclause (iv), the words, brackets and letters “or clause (g) or clause 
(J)" shall be omitted. 
In the Principal Act, in section 138,- 
(a) insub-section (1), in the first proviso,- 
(i) for clause (a), the following clause shall be substituted, 
namely:-
The Arunachai Pradesh Extraordinary Gazette, September 29, 2023 5 
24, 
2 
25. 
“(a) a person who has been allowed to compound once in 
respect of any of the offences specified in clauses (a) to (f), 
(h), (1) and (i) of sub-section (1) of section 132;". 
(i) clause {b) shall be omitted; 
(iii}  for clause (c}, the following clause shall be substituted, namely: 
“(c) a person who has been accused of committing an 
offence under clause (b) of sub-section (1) of section 132;". 
(iv) clause (e) shall be omitted; 
(b) in sub-section (2), for the words "ten thousand rupees or fifty 
per cent. of the tax involved, whichever is higher, and the maximum 
amount not being less than thirty thousand rupees or one hundred 
and fifty per cent of the tax, whichever is higher", the words 
"twenty five per cent. of the tax invoived and the maximum amount 
not being more than one hundred per cent. of the tax involved" shall 
be substituted. 
In the Principal Act, after section 158, the following section shall be 
inserted, namely:- 
"158A. (1) Notwithstanding anything contained in sections 133, 152 and 
158, the following details furnished by a registered person may, subject 
to the provisions of sub-section (2), and on the recommendations of the 
Council, be shared by the common portal with such other systems as 
may be notified by the Government, in such manner and subject to such 
conditions as may be prescribed, namely:- 
(a) particulars furnished in the application for registration under section 
25 or in the return filed under section 39 or under section 44; 
(b) the particulars uploaded on the common portal for preparation of 
invoice,the details of outward supplies furnished under section 37 
and the particulars uploaded on the common portal for generation of 
documents under section 68; 
{c) such other details as may be prescribed. 
For the purposes of sharing details under sub-section (1), the consent 
shail be obtained, of- 
(a) the supplier, in respect of details furnished under ciauses (a), (b} 
and of sub-section {(1); and 
(b) the recipient, in respect of details furnished under clause {b) of 
sub-section(1), and under clause (c) of sub-section (1) only where 
such details include identity information of the recipient,in such form 
and manner as may be prescribed. 
(3) Notwithstanding anything contained in any law for the time being in 
force, no action shall lie against the Government or the common 
portal with respect to any liability arising consequent fo information 
shared under this section and there shall be no impact on the liability 
to pay tax on the relevant supply or as per the relevant return.". 
in the principal Act, in Schedule Ill, in paragraph 6, for the words "lottery, 
betting and gambling” the words "specified actionable claims" shall be 
substituted. 
The amendments made under this Act shall be without prejudice to 
s of any other law for the time being in force, providing for 
prohibiting, restricting or regulating betting, casino, gambling, horse 
racing, lottery or online gaming. 
Insertion of 
new section 
168A 
Consent 
based sharing 
of information 
furnished by 
taxable 
person 
Amendment 
of Schedule I} 
Transitory 
Provision. 
Onit Panyang, I1AS 
Commissioner to the 
Government of Arunachal Pradesh, 
Itanagar. 
Published and printed by Directorate of Printing, Naharlagun—411/2023-DoP-260+Secy (LA)-50+ 
Commr. (Law.)50 +Secy.(Tax & Excise)-50-9-2023. 

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