The Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2025

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The Arunachal Pradesh Gazette
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 117, Vol. XXXll, Naharlagun, Monday, Aptil 7, 2025, Chaitra 17, 1947 (Saka)
GOVERNMENT OFARUNACHAL PRADESH
LAWLEGISLATIVEAND JUSTICE DEPARTMENT
CIVILSECRETARIAT
ITANAGAR
NOTIFICATION
The 7th April, 2025
No. LaMLegn-2i2025.-The following Act of the Arunachal Pradesh Legislative Assembly
which was passed in the Fourth Session of the Eighth Legislative Assembly and received the
assent of the Governor of Arunachal Pradesh is hereby published for general information.
(Received the assent of tho Governor on 4th April, 2025)
THE ARUNACHAL PRADESH GOODSAND SERVICES TAX
(AMENOMENT) ACT, 2025
(Act No. 5 of2025)
An
Act
further to amend theArunachal Pradesh Goods and Services TaxAct, 2017, (Act No. 7
ol2C17\
Preamble. Whereas, lt is expedient to amend theArunachal Pradesh Goods and Services
TaxAct, 2017, (Act No. 7 of 2017) (hereinafter refened to as the principalAct),
in the manner hereinafter appearing;
Be it enacted by the Legislative Assembly of Arunachal Pradesh in the Seventy-sixth
Year of the Republic of lndia as follows:-
short title, 1
ext()nt and
@mtnencernent
(1) ThisAct may be called theArunachal Pradesh Goods and Services
Tax (Amendment) Acl, 2025.
(2) lt extends to the whole ofArunachal Pradesh.
(3) Save as otherwise provided, the provisions of thisAct shall come
into force on such date as the Srtate Government may, by notrfication
in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions
of thisAct 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. ln the principal Act, in Section 2, for clause (61), the following clause
shall be substituted, namely:-
'(61) "lnput Service Distributor" means an office of the supplier of
goods or services or both which receives tax invoices towards the
receipt of input services, including invoices an respecl of seryices liable
to tax under sub-section (3) or sub-sectjon (4) of Section g, for or on
behalf of distinct person referred to Section 25, and liabte to distribute
the input tax credit in respect of such invoices in the manner provided
in Section 20:
ln the Principal Act, in Section 9, in sub-section (1), after the words
'alcoholic liquor for human consumption", the words 'and un -denatured
extra neutral alcohol or rectified spirit used for manufactore of alcoholic
liquor, for human consumption" shall be inserted.
Amendment of 3
Section 9.
Amendment
of Sectien 2.
2 The Arunachal Pradesh Extraordinary Gazette, Aptil 7, 2025
4. ln the PrincipalAct, in Section 10, in sub-section (5 ), after the words and Amendment of
figures "Section 73 or Section 74", the words, figures and letter "or Section Section 10.
74A" shall be inserted.
5. ln the PrincipalAct, after Section 'l'1, the following section shallbe inserted, lnsertion of new
namely;- Section 1'lA
"11A. Notwithstanding anything contained in this Act, if the Government Power not to
is satisfied that- covercoods
(a) a practice was, or is, generally prevalent regarding levy of state tax i:l ff,IJffi(including non-levy thereof) on any supply of goods or seNices or ,;; ;;tt ;ibotht and generat
(b) such supplies were, or are, liabte to,- practice.
(i) st€te tax, in cases where according to the said practice, state
tax was not, or is not being, levied, or
(ii) a higher amount of state tax than what was, or is being, levied,
in accordance with the said practice,
the Government may, on the recommendation of the Council, by
notification in the Official Gazette, direct that the whole of the state tax
payable on such supplies, or, as the case may be, the state tax in
excess of that payable on such supplies, but for the said practice, shall
not be required to be paid in respect of the supplies on which the state
tax was not, or is not being levied, or was, or is being, short-levied, in
accordance with the said practice".
6. ln the Principal Act, in Section 13, in sub-section (3),- Amendment of
(i) in ctause (b), for the words "by the supplier, the words "by thu s""tion 13'
supplier. in cases where invoice is required to be issued by the
supplier; or" shall be substituted;
(ii) after clause (b), the following clause shall be inserted, namely:-
"(c) the date of issue of invoice by the recipient, in cases where invoice
is to be issued by the recipient:";
(iii) in the first proviso, afterthewords, brackets and letter"orclause
(b)", the words, brackets and letter "or clause (c)" shall be
inserted.
7. ln the Principal Act, in Section '16, with effect from the 1st day of Amendment of
July, 2017, after sub-section (4), lhe following sub-sections shall be Section 16.
inserted, namely:-
"(5) Notwithstanding anything contained in suFsection (4), in respect
of an invoice ordebit note forsupply of goods or servies or both pertaining
to the Financial Years 2017-18, 2018-19,2019-20 and 2O2O-21,lhe
registered person shall be entitled to take input tax credit in any return
under Section 39 which is filed up to the thirtieth day of November, 2021.
(6) Where registration of a registered person is cancelled under
Section 29 and subsequently the cancellation of registration is revoked
by any order, either under Section 30 or pursuant to any order made by
the Appellate Authority or the Appellate Tribunal or court and where
availmentof input tax credit in respect ofan invoice or debit note was not
restricted under suFsection (4) on the date of order of cancellation of
registration, the said person shall be entitled to take the input tax credit
in respect ofsuch invoice or debit note for supply of goods or services or
both, in a return under Section 39,-
(i) filec up to thirtieth day of November follorving the financial year to
which such invoice ordebit note pertjains orfurnishing of the relevant
annual return, whichever is earlier; or
(ii) for the period from the date of cancellation of registration or the
effective date of cancellation of registration, as the case may be, till
the date of order of revocation ofcancellation of registration, where
such return is filed within thirty days from the date of order of
revocation of cancellation of registration, whichever is later".
8. ln the PrincipalAct, in Section 17, in sub-section (5), inclause(i), forthe Amendmentof
words and Rgures "Sections 74, 129 and'130", the words and figures Section 12.
"Section 74 in respect of any period up to Financial Year 2023-24" shall
be substituted.
TheArunachal Pradesh Extraordinary Gazette, Aprt 7, 2025 3
Substitution of 9
Section 20.
Manner of
distribution of
credit by lnput
Service
Distributor
(3)
Amendment
of Section 21
10
Amendment
of Section 30
11
Amendment
of Section 31
12
ln the Principal Act, for Section 20, the following section shall be
substituted, namely:-
"20. (1) any office of the supplier goods or services or both which
receives tax invoices towards the receipt of input services, including
invoices in respect of services liable to tax under sub-section (3) or
sub-section (4) of Section 9, for or on behalf of distinct persons referred
to in Sectlon 25, shall be required to be registered as lnput Service
Distributor under clause (viii) of Section 24 and shall distribute the input
tax credit in respect of such invoices.
The input service distributor shall distribute the credit of state tax or
integrated tax charged on invoices received by him, including the credit
of state or integrated in respect of services subject to levy of tax under
sub-section (3) or sub-section (4) ofSection 9 paid by a distinct person
registered in the same State as the said lnput Service Distributor, in
such manner, within such time and subject to such restriction and
conditions as may be prescribed.
The credit of state tax shall be distributed as state tax or integrated tax
and integrated tax as integrated tax or state tax, by way of issue of a
document containing the amount of input tax credit, in such manner as
may be prescribed".
ln the PrincipalAct, in Section 2'l , after the words and figures "Section 73
or Section 74', the words, figures and letter "or Section 74A" shall be
inserted.
ln the Principal Act, in Section 30,in sub-section (2), after the provrso,
the following proviso shall be inserted, namely: -
"Provided further that such revocation ofcancellation of registration
shall be subjectto such conditions and restriciions, as may be prescribed".
ln the Principal Act, in Section 31,-
(a) in sub-section (3), in clause (0, after the words and flgure'bf Sedion 9
shall", the words", within the period as may be prescribed," shall be
inserted;
(b) afterclause (g), the foilowing Explanation shall be insrted, namely:-
'Explanation. -Fot lhe purposes ofclause (0, the expression "supplier
who is not registered" shall include the supplier who is registered solely
for the purpose of deduction of tax under Section 51'.
13. ln the PrincipalAct, in Sectlon 35, in sub-section (6), after the words
and figures "Section 73 or Section 74", the words, figures and letter "or
Section 74A" shall be inserted.
'14. ln the Principal Act, ln Section 39, in sub-section (3), the following
sub-section shall be substituted, namely:-
"(3) Every registered person required tc deduct tax at source under
Section 51 shall electronically fumish a return for every calendar month
of the deductions made during the month in such form and manner and
within such time as may be prescribed:
Provided that the said registered person shallfurnish a return for
every calendar month whether or not any deductions have been made
during the said month'.
'15. ln the PrincipalAct, in Section 49, in sub-section (8), in clause (c), after
the words and figures 'Section 73 or Section 74", the words, figures and
letter'or Section 74A" shall be inserted.
16. ln the PrincipalAct, in Section 50, in sub-section (1), in the proviso, after
the words and figures "Section 73 or Section 74", the words, figures and
letter "or Section 74A" shall be inserted.
17. ln the Principal Act, in Section 51, in sub-section (7), after the words
and figures "Section 73 or Section 74", the words, figures and letter,,or
Section 74A" shall be inserted.
18. ln the Principal Act, in Section 54,-
(a) in sub-section (3), the Second proviso shall be omitted;
Arnendment
of Section 39
Amendment
of Section 49
l\mendment
of Section 50
Amendment
of Srrction 5'l
Amendment
of Section 35.
Amendment
of Section 54.
4 The Arunachal Pradesh Extraordinary Gazette, Aptil 7 , 2025
(b) after sub-section (14) and before the Explanation, the following
sub-Section shall be inserted, namely:-
"(15) Notwithstanding anything contained in this Section, no
refund of unutilised input tax credit on account ofzero rated supply
ofgoods or of integrated tax paid on account ofzero rated supply of
goods shall be allowed where such zero rated supply of goods is
subiected to export duty".
19. ln the Principal Act, in Section 61 , in sub-section (3), after the words Amendment
and figures "Section 73 or Section 74", the words, figures and letter of Section 6.1.
"or Section 74A" shall be inserted.
20. ln the Principal Act, in Section 62, in suFsection (1), after the words Amendment
and figures "Section 73 or Section 74", the words, figures and letter of Section 62.
"or Section 74A' shall be inserted.
21. ln the PrincipalAct, in Section 63, after the words and figures "Section 73 Amendment
or Section 74", the words, figures and letter "or Section 74A'shall be of Section 63.
inserted.
22. ln the PrincipalAct, in Section 64, in sub-section (2), atlet the words Amendment
SectionT4A" shall be inserted. of Section 64.
23. ln the Principal Act, in Section 65, in sub-section (7), after the words Amendment
and figures "Section 73 or section 74", the words, figures and letter of Section 65.
"or Section 74A" shall be inserted.
24. ln the Principal Act, in section 66, in sub-section (6), after the words Amendment
and figures "Section 73 or Sectlon 74", the words, figures and letter of Section 66.
"or Section 744" shall be inserted.
25. ln the Principal Act, in Section 70, after sub-section (1), the following Amendment
sub-section shall be inserted, namely:- of Section 70.
"('tA) All persons summoned under sub-section (1) shall be bound
to attend, either in person or by an authorised representative, as such
officer may direct, and the person so appearing shall state the truth
during examination or make statements or produce such documents
and other things as may be required
26. ln the PrincipalAct, in Section 73,- Amendment
(i) in the marginal heading, after the words 'Determination of tax", of Section 73'
the words and figures "pertaining to the period up to Financial
Year 2023-24", shall be inserted:
(ii) after sub-section (11), the following sub-section shall be inserted,
namely:-
"(12) The provisions of this section shall be applicable for
determination of tax pertaining to the period up to Financial
Year2023-24".
27. ln the PfincipalAct, in Section 74,- Amendment
(i) in the marginal heading, afier the words "Determination of tax", of Section 74'
the words and figures", pertaining to the period up to Financial
Year 2023-24" , shall be inserted ;
(ii) after sub-section (11) and before Explanation 1, the following
sub-section shall be inserted, namely :-
"(12) The provisions of this section shall be applicable
for determination of tax pertaining to the period up to Financial
Year 2023-24" .
(iii) the Explanation 2 shall be omitted.
28. ln the Principal Act, afier Section 74, the following section shall be lnsertion of new
inserted, namely:- Section 74A
"74A. (1)Where it appears to the proper offrcerthat any tiax has not Determination
been paid or short paid or erroneously refunded, or where input tax credit of lax not paid
has been wrongly availed or utilised, he shall serve notice on the person or short paid or
chargeable with tax which has not been so paid or which has been so erroneously
short paid or to whom the refund has erroneously beeo made, or who refunded or
has wrongly availed or utilised input tax credit, requiring him to show input tax credit
cause as to why he should not pay the amount specified in the notice wrongly availed
along with interest payable thereon under Section 50 and a penalty or utilised for
leviable under the provisions ofthisAct or the rules made thereunder: any reason
pertaining to
Financial Year
2024-25
onward.
The Arunachal Pradesh Extraordinary Gazette, April 7, 2025 5
Provided that no notice shall be issued, if the tax which has not
been paid or short paid or erroneously refunded orwhere input tax credit
has been wrongly availed or utilised in a financialyear is less than one
thousand rupees.
(2) The proper officer shall issue the notice under sub-section (1) within
forty-two months from the due date for furnishing ofannual return
for the financial year to which the tax not paid or short paid or
input tax credit wrongly availed or utilised relates to or within
forty-two months from the date of erroneous refund.
(3) Where a notice has been issued for any period under sub-section
(1), the proper officer may serve a statement, containing the details
of tax not paid or short paid or erroneously refunded or input tax
credit wrongly availed or utilised for such periods other than those
covered under sub-section (1), on the person chargeable wath tax.
(4) The service of such statement shall be deemed to be service of
notice on such person under sub-section (1), subject to the
condition that the grounds relied upon for such tax periods other
than those covered under sub-section ('l)are the same as are
mentioned in the eadier notice.
(5) The penalty in case where any tax whlch has not been paid or
short paid or erroneously refunded, or where input tax credit has
been wrongly availed or utilised,-
(i) for any reason, other than the reason of fraud or any
wilful-misstatement orsuppression of facts to evade tax, shall
be equivalent to ten percent of tax due from such person or
ten thousand rupees, whichever is higher;
(ii) for the reason of fraud or any wilfu l-misstatement or
suppression of facts to evade tax shall be equivalent to the
tax due from such person.
(6) The proper officer shall, after considering the represenEtion, ifany,
made by the person chargeable with tax, determine the amountof
tax, interest and penalty due from such person and issue an order.
(7) The proper officer shall issue the order under sub-section (6) within
twelve months from the date of issuance of notice specified in
sub-section (2):
Provided that where the proper officer is not able to issue the order
within the specified period, the Commissione( or an otficer authorised
by the Commissioner senior in rank to the proper officer but not below
the rank of Joint Commissioner of Stiate Tax, may, having regard to the
reasons for delay in issuance of the order under sub-section (6), to be
recorded in writing, before the expiry ofthe specifled period, extend the
said period further by a maximum of six months.
(8) The person chargeable wlth tax where any tax has not been paid or
short paid or erroneously refunded, or where input tax credit has
been wrongly availed or utilised for any reason, other than the
reason of fraud or any wilful-misstatement or suppression of facts
to evade tax, may,-
(i) before service or notice under sub-section (1), pay the amount
of tax along with interest payable under Section 50 of such
tax on lhe basis of his own ascertainment of such tax or the
tax as ascertained by the proper olf,cerand inform the proper
officer in writing of such payment, and the proper office( on
receipt of such information shall not-serve any notice under
sub-section (1) or the statement under sub-section (3), as
the case may be, in respect of the tax so paid o. any penalty
payable under the provisions of this Act or the rules made
thereunder;
(ii) pay the said tax along with interest payable under Section 50
within sixty days of issue of show cause notice, and on doing
so, no penalty shall be payable and allproceedings in respect
of the said notice shall be deemed to be concluded.
(9) The person chargeable with tax, where any tax has not been paad or
short paid or erroneously refunded or where input tax credit has been
wrongly availed or utilised by reason of fraud, or any wilful-misstatement
or suppression of facts to evade tax, may,-
6 The Arunachal Pradesh Extraordinary Gazette, Aprn 7 , 2025
(i) before service of notice under sub-section (1), pay the amount of
tax along with interest payable under Section 50 and a penalty
equivalent to fifteen percent of such tax on the basis of his own
ascertainment of such tax or the tax as ascertained by the proper
officer and inform the proper otficer in writing of such payment.
and the proper officer, on receipt of such information, shall not
serve any notice under sub-section (1), in respect of the tax so
paid or any penalty payable under the provisions of thisAct or the
rules made thereunder;
(ii) pay the said tax along with interest payable under Section 50 and
a penalty equivalent to twenty-five percent ofsuch tax within sixty
days of issue of the notice, and on doing so, all proceedings in
respect of the said notice shall be deemed to be concluded;
(iii) pay the tax along with interest payable thereon under Section 50
and a penalty equivalent to fifty percent of such tax within sixty
days of communication of the order, and on doing so, all
proceedings in respect of the said notice shall be deemed to be
concluded.
(10) Where the proper ofjicer is of the opinion that the amount paid under
clause (i) of sub-section (8) or clause (i) ofsub-section (9) falls short of
the amount actually payable, he shall proceed to issue the notice as
provided for in sub-section (1) in respect of such amount which falls
short of the amount actually payable.
('11) Notwithstanding anything contained in clause (i) or clause (ii) of
sub-section (8), penalty under clause (i) of sub-section (5) shall be
payable where any amount of self-assessed tax or any amount collected
as tax has not been paid within a period ofthirty days from the due date
of payment of such tax.
(12) The provisions of this section shallbe applicable for determination of tax
pertaining to the FinancialYeat 2024-25 onwards.
Explanation 1.- For the purposes of this Section,-
(i) the expression "all proceedings in resp€ct of the said notice" shall
not include proceedings under Section 132i
(ii) where the notice under the same proceedings is issued to the
main person liable to pay tax and some other persons and such
proceedings against the main person have been concluded under
this section, the proceedings against all the persons liable to pay
penalty under Sections 122 and 125 are deemed to be concluded.
Explanation 2.-Forthe purposes of thisAct, the expression 'suppression"
shall mean non-declaration of facts or information which a taxable person rs
required to declare in the return, statement, report or any other document
furnished under thisAct or the rules made thereunder, or failure to furnish any
information on being asked for, in writing, by the proper officer.
29. In the Principal Act, in Section 75,- Amendment
(a) in sub-section (1), after the word and flgures'section 74", the of Section 75
words, brackets, figures and letter "or sub-sections (2) and (7) of
Section 744' shall be inserted,
(b) after sub-section (2), the following sub-section shall be inserted,
namely:-
"(2A)Where any Appellate Authority orAppellate Tribunal or
court concludes that the penalty under clause (ii) of sub-section
(5) of Section 74A is not sustainable forthe reason that the charges
of fraud or any wilful-misstatement or suppression of facts to evade
tax has not been established against the person to whom the
notice was issued, the penalty shall be payable by such person,
under clause (i) of sub-section (5) of Section 744'';
(c) for sub-section (10), the following sub-section shall be substituted,
namely:-
"(10) The adjudication proceedings shall be deemed to be concluded, if
the order is not issued within the period specified in suFsection (10)
of Section 73 or in sub-section (10) of Section 74 ot in
sub-section (7) of Section 74A".
(d) in suFsectjon ('11), after the word and figures "Section 74", the words,
brackets, figures and letter "or sub-section (7) ofSection 74A" shall
be inserted;
The Arunachal Pradesh Extraordinary Gazelle, Aptil 7 , 2025 7
Amendment of 30
Section 104.
Amendmentof 31
Section 107.
Amendment of
Section 109.
Amendment of
Section 112.
Amendment of
Section 122.
lnsertion new 35
Section '122A.
Penalty for
faalure to
register certain
machines
used in
manufacture of
goods as per
special
procedure
(e) in sub-section (12), after the words and figures'Section 73 or
Section 74", the words, figures and letter "or Section 74A' shall
be inserted;
(f) in sub-section (13), after the words and figures "Section 73 or
Section 74", the words, figures and letter'or Section 74A" shall be
inserted.
ln the PrincipalAct, in Section 104, in sub-section (1), in the Explanation,
afier the word and figures "Section 74', the words, brackets, figures and
letter "or sub-section (2) and (7) of Section 74A" shall be inserted.
ln the PrincipalAct, in Section 107, -
(a) in sub-section (6), in clause (b), for the word "twenty-five", the
word "twenty" shall be substituted;
(b) in sub-section (11), in the second proviso. after the words and
figures "Section 73 or Section 74", the words, figures and letter "or
Section 74A" shall be inserted.
32. ln the Principal Act, in Section 109, -
(a) in sub-section (1), afterthe words "RevisionalAuthority", the words",
orforconducting an examination or ad.iudicatang the cases referred
to in sub-section (2) of Section 171 , if so notified under the said
section" shall be inserted;
33. ln the PrincipalAct, in Section 112, -
(a) with effect from the 1st day ofAugust,2024, in sub-section ('l ),
after the words "from the date on which the order sought to be
appealed against is communicated to the person preferring the
appeal", the words', or the date, as may be notified by the
Government, on the recommendations of the Council, for filing
appeal before the Appellate Tribunal under thisAct, whichever is
later", shall be inserted;
(b) with effect from the 1st day ofAugust,2024, in sub-section (3),
after the words "from the date on which the said order has been
passed", the words', or the date, as may be notified by the
Government, on the recommendations of the Council, for the
purpose of filing application before the Appellate Tribunal under
this Act, whichever is later", shall be inserted;
(c) in sub-sectlon (6), after the words, brackets and figure "after the
expiry of the period referred to in sub-section (1)", the words,
brackets and figure 'or permit the filing of an application within
three months after the expiry of the period refened to in suFsection
(3)" shall be inserted;
(d) in sutrsection (8), in clause (b),-
(i) for the words 'twenty percent", the words "ten percent' shall
be substituted;
(ii) for the words "fifty crore rupees", the words "twenty crore
rupees" shall be substituted.
34. ln the Principal Act, in Sectaon 122, with effecl from the 1st day of
October, 2023, in sub-section (18), for the words 'Any electronic
commerce operator wtlo", the words and figures'Any ebcfonic comrnerce
operato( vrho is liable to collect tax at source under Sectjon 52", shall be
substituted.
ln the Principal Act, after Section 122, the following Section shall be
inserted, namely: -
"122A. (1) Notwithstanding anything contained in this Act, where
any person, who is engaged in the manufacture of goods in respect of
which any special procedure relating to registration of machines has
been notified under Section 148, acts in contravention of the said special
procedure, he shall, in addition to any penalty that is paid or is payable
by him under ChapterXV or any other pmvision of this Chapte( be liable
to pay a penaltyequalto an amountofone lakh rupees forevery machines
not so registered.
3 The Arunachal Pradesh Eldraordinary Gazette, Aprn 7, 2025
(2) ln addition to the penalty under sub-section (1),every machine not
so registered shall be liable to be liable forseizure and conflscatign;
Provided that such machine shall not be confiscated where-
(a) The penalty so imposed is paid, and
(b) The registration of such machine is made in accordance with the
special procedurewithin three days ofthe receipt of communi.ation
of the order of penalty.
36. ln the PrincipalAct, in Section 127, afier the words and figures 'Section Amendmentof
73 or Section 74', thewords, figures and letter "or Section 74A" shall be Section 127.
inserted.
37. ln the Principal Act, after Section 128, the following seciion shall be lnsertion of new
inserted, namely: - Section 128A.
'128A. (1) Notwithstanding anything to the contrary contained in
this Act, where any amount of tax is payable by a person chargeable
with tax in accordance with,-
(a) a notice issued under sub-section (1) of Section 73 or a statement
issued under sub-section (3) of Section 73, and where no order
under sub-section (9) of Section 73 has been issued; or
(b) an order passed under subsection (9) ofSection 73, and where no
order under sub-section (1 1) of Section 107 or sub-section (1) of
Section '108 has been passed; or
(c) an order passed under sub-section (11) of Section 107 or
sub-section (1) of Sectlon 108, and where no order under
sub-section (1) of Section 113 has been passed, pertaining to the
period from 1sJ July, 2017 to 31st March, 2020, ot a part thereof,
and the said person pays the full amount of tax payable as per the
notice or statement or the order referred to in clause (a), clause (b)
or clause (c), as the case may be, on or before the date, as may be
notified by the Governmenton lhe recommendations of the Council,
no interest under Section 50 and penalty under this Act, shall be
payable and all the proceedings in respect of the said notice or
order or statement, as the case may be, shall be deemed to be
concluded, subjecl to such condltions as may be prescribed;
Provlded lhat where a notice has been issued under
sub-section (1 ) of Section 74, and an order is passed or required
to be passed by the proper officer in pursuance of the direction of
theAppelhteAuthority orAppellate Tribunalor a court in accordance
with the provisions ofsub-section (2) of Section 75, the said notice
or order shall be considered to be a notice or orde( as the case
may be, referred to in clause (a) or clause (b) of this sub-section;
Provided furtherthat the conclusion ofthe proceedings under
this sub-section, in cases where an application is filed under
sub-section (3) of Sectjon '107 or under sub-section (3) of Section 1'12
or an appeal is filed by an officer of state tax under sub-section (1)
of Section 117 or under sub-section (1) of Section 118 or where
any proceedings are anitiated under sub-section (1) of Section 108,
against an order referred to in clause (b) or clause (c) or against
the directions of the Appellate Authority or the Appellate Tribunal
or the court referred to in the first proviso, shall be subject to the
condition that the said person pays the additional amount of tax
payable, if any, in accordance with the order of the Appellate
Authority or the Appellate Tribunal or the court or the Revisaonal
Authority, as the case may be, within three months from the date
of the said order:
Provided also that where such interestand penalty has already
been paid, no refund of the same shall be available.
(2) Nothing contained in sub-section (1) shall be applicable in respect
of any amount payable by the person on account of erroneous
refund.
(3) Nothing contained in sub-section (1) shall be applicable in respect
of cases where an appeal or writ petition filed by the said person
is pending before Appeliate Authority or Appellate Tribunal or a
court, as the case may be, and has not been withdrawn by the
said person on or before the date notrfied under sub-section (1).
Waiverof
interest or
penalty or
both relating
to demands
raised under
Section 73,
for certain
tax periods.
TheArunachal Pradesh Extraordinary Gazette, Aprn 7, 2025 9
Arnendmentof
Section 140.
Amendmentof
Section 17'l .
(4) Notwithstanding anything contained in thisAct, where any amount
specified under suFsection (1) has been paid and the proceedings
are deemed to be concluded under the said sub-section, no appeal
under sub-section (1) ofsection 107 orsub-section (1) of Sectbn 112
shall lie against an order referred to in clause (b) or clause (c) of
sub-section (1 ), as the case may be".
38. ln the Principal Act, in Section 14o,with effect from the 1st day of
July,2017, in sub-section (7), for the words "even ifthe invoices relating
to such services are received on or afterthe appointed day', the words
"whether the invoices relating to such services are received prior to, on
or after, the appointed.day" shall be substituted.
39. ln the Principal Act, in Section 171 ,-
(a) in sub-section (2), the following proviso and Explanation shall be
inserted, namely:-
'Provided that the Government may by notification, on the
recommendations of the Council, specify the date from which the
said Authority shall not accept any request for examination as to
whether input tax credits availed by any regastered person or the
reduction in the tiax rate have actually resulted in a commensurate
reduction in the price ofthe goods orservices or both supplied by him.
Explanation. -For the purposes of this sub-section, "request for
examination" shall mean the written application filed by an applicant requesting
forexamination as to whether inputtax credits availed by any registered person
or the reduction in the tax rate have actually resulted in a commensurate
reduction in the price of the goods or services or both supplied by him.';
(b) the Explanation shall be renumbered as Explanation 1 thereof,
and after Explanation 1 as so renumbered, the Explanation shall
be inserted, namely:-
'Explanation 2.- For the purposes of this section, the expression
"Authority" shall include the ''Appellate Tribunal".
40. ln the Princlpal Act, in Schedule lll, after paragraph I and before
Explanation 1 , the following paragraphs shall be inserted, namely:-
'9. Activity of apportronment of co-insurance premium by the lead
insurer to the co-ansurer forthe insurance services jointly supplied
by the lead insurerand the co-insurer to the insured in co-insurance
agreements, subject to the condition that the lead insurer pays
the central tax, the State tax, the Union territory tax and the
integrated tax on the entire amountof premium paid by the insured.
10. Services by insurer to the reinsurer for which ceding commission
or the reinsurance commission is deducted from reinsurance
premium paid by the insurer to the reinsurer, subject to the
condition that the centraltax, the State tax, the Union territory tax
and the integrated tax is paid by the reinsurer on the gross
reinsurance premium payable by lhe insurer to the reinsurer,
inclusive of the said ceding commission or the reinsurance
commission".
4'1. No refund shallbe made of allthe tax paid orthe input tax credit reversed,
which would not have been so paid, or not reversed, had Section 118
been in force at all material times.
Amendment of
Schedule-lll.
No refund of
tax paid or
input tax
credit
r-oversed.
Yashpal Garg, IAS
Commissionerto the
Government of Arunachal Pradesh,
Itanagar.
Published and printed by Djrectorale of Printing and Stalionery, Nahadagun-209,202$DoP-250+Secy. (tA)-50+ Comm (La,v)-
so*Secy (Tax, Excise & Narmlics)-50-4-2025

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