The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017

73
THE ARUNACHAL PRADESH GOODS AND
SERVICES TAX ACI, 2OT7
(ACT. NO. 7 0F 2017)
( Received the Assent of Governor on l5th June, 20t 7
ond published in the Arunochol Prodesh E.O. Gozette
No. .l76 Vol. XXIV doted 24th June, 20I7)
An
Act
lo moke o provision for levy ond colleclion
of tax on intro-Stote supply of goods or
services or both by the Stote ofArunochol
Prodesh ond the motters connected
therewith or inci dento I thereto
BE it enacted by Legisloture of
Arunochol Pradesh in the Siw-eighth Yeor
of the Republic of lndio os follows:-
CHAPTER - I
PRELIMINARY
I . ( I ) This Act moy be colled the
Arunochol Prodesh Goods ond
Services Tox Act, 2017.
(2) lt extends to the whole of the
Arunochol Prodesh.
(3) lt sholl come into lorce on such
dote os the Stote Government
moy, by notificotion in the Officiol
Gozette, oppoint:
Provided thot different dotes moy be
oppointed for different provisions of this Act
ond ony reference in ony such provision to
the commencement oI this Act sholl be
construed os o reference to the coming into
force of thot provision.
2. ln this Act, unless the context other-
wise requires,-
(l ) "Actionoble cloim"sholl hove the
some meoning os ossigned to it
in section 3 of the Tronsfer of
Prope0 Act, 1882;
Short title,
extent
ond com-
mencement.
4 of 1882.
Definitions
t4
(2) "Address of delivery" meons the
oddress of the recipient of goods
or services or both indicoted on
the tox invoice issued by o
registered person for delivery of
such goods or services or both;
(3) iAddress on record" meons the
oddress of the recipient os
ovoiloble in the records of the
supplier;
(4) ?diudicoting outhority" meons
ony outhority, oppointed or
outhorised to poss ony order or
decision under this Act, but does
not include the Commissioner,
Revisionol Authority, theAuthority
forAdvonce Ruling, the Appellote
Authority forAdvonce Ruling, lhe
Appellote Authority ond the
Appellote Tribunol;
(5) ',Agent" meons o person,
including o foctor, broker,
commission ogent, orhotio, del
credere ogenl, on ouctioneer or
ony other mercontile ogent, by
whotever nome colled, who conies
on the business o{ supply or
receipt of goods or services or
both on beholf of onother;
(6) ?ggregote turnover"meons the
oggregote volue of oll toxoble
supplies (excluding the volue of
inword supplies on which tox is
poyoble by o person on reverse
chorge bosis), exempt supplies,
exports of goods or services or
both ond inter-Stote supplies of
persons hoving the some
Permonent Account Number, to
be computed on oll lndio bosis but
excludes centrol tox, Stote tox,
Union territory tox, integroted tox
ond cess;
43 of 1961 .
75
(7) iAgriculturisf'meonsonindividuol
or o Hindu Undivided Fomily who
undertokes cultivotion of lon4-
(o) by own lobour, or
(b) by the lobour of fomily, or
(c) by servonts on woges poy-
oble in cosh or kind or by
hired lobour under personol
supervision or the personol
supervision of ony member
of the lomily;
(8) ?ppellote Authority" meons on
quthority oppointed or oulhorised
to heor oppeols os referred to in
sedion 107;
(9) 'Appellote Tribunol' meons the
Goods ond SeMces To;( Appellote
Tribunol refened to in sedion I09;
(10) ?ppointed doy 'lneons the dote
on which the provisions of this Aa
sholl come into force;
(1 I ) "Assessment"meons determino-
tion of tox liobility under this Act
ond includes selfossessment, re-
ossessment, provisionol ossess-
ment, summory ossessment ond
best judgement ossessment;
(12)'Associoted enterprises' sholl
hove the some meoning os os-
signed to it in section 92A of the
lncome-tox Ad, 1961;
(l 3) ?udit"meons the exominotion of
records, returns ond other
documents mointoined or
fumished by the registered person
under this Act or the rules mode
frereunderor under ony other low
for the time being in force to verify
the correctness of turnover-
declored, toxes poid, refund
76
cloimed ond input tox credit
ovoiled, ond to ossess his
complionce with the provisions ol
this Act or the rules mode
trereunder;
(14) 'Authorised bonk"sholl meon o
bonk or o bronch of o bonk
outhorised by the Centrol
Government to collect the tox or
ony other omount poyoble under
this Act
( I 5) 'Authorised representotive"
meons the representotive os
referred to under section I l6;
(16) tsoord"meons $e CenrolBoord
of Excise ond Customs
constituted under the Centrol
Boords of Revenue Act, 1963;
(l 7) tsusiness"includes--
(o) ony trode, commerce,
monufocture,profession,
vocotion, odventure, woger
or ony other similor octivity,
whether or not it is for o
pecuniory benefi[
(b) ony octivity or tronsoction in
connection with or incidentol
or oncillory to sub-clouse (o);
(c) ony octivity or tronsoction
in the noture oI sub-clouse
(o), whether or not there is
volume, frequency, conti-
nuity or regulority of such
tronsodion;
(d) supply or ocquisition of
goods including copitol
goods ond services in
connection with commence-
mentor closure of business;
54 of 1963.
n
(e) provision by o club,
ossociotion, society, or ony
such body (for o subscription
or ony other considerotion)
of the focilities or benefits to
its members;
(0 odmission, for o considero-
tion, of persons to ony
premises;
(g) services supplied by o
person os the holder of on
office which hos been
occepted by him in the
course or furtheronce of his
trode, profession or vocotion;
(h) services provided by o roce
club by woy of totolisotor or
o licence to book moker in
such club; ond
(i) ony odivity or tronsoction
undertoken by the Centrol
Gorernmeflt o 9sE GovenF
ment or ony locol outhority
in which they ore engoged
os public outhorities;
( I 8) 'tsusiness verticol" meons o
distinguishoble component of on
enterprise thol is engoged in the
supply of individuol goods or
services or o group oI reloted
goods or serviceswhich is subiect
to risks ond returns thot ore
different lrom those of the other
business verticols.
Explonalion.-For Ihe purposes of
this clouse, foctors hot should be
considered in determining whelher
goods or services ore
reloted include--
(o) the noture of the goods or
services;
7t
(b) the noture of the produaion
processes;
(c) the type or closs of
customers for the goods or
seMces;
(d) the methods used to
distribute the goods or
suppty ol services; ond
(e) lhe noture of regulotory
environment (wteraner opdi-
coble), including bonking,
insuronce or public utilities;
( I9) fophol goods" meons goods, lhe
volue of which is copitolised in the
books of occount ol the person
cloiming the input tox credit ond
which ore used or intended to be
used in the course or furtheronce
of business;
(20) tosuol toxoble person"meons o
person who occosionolly
undertokes tronsoaions involving
supply of goods or services or both
in the course or furtheronce of
business, whether os principol,
ogent or in ony other copocity, in
the toxoble territory where he hos
no fixed ploce of business;
(21) tentrol tox" meons the Centrol
qoods ond Services tox levied
under section 9 of the Centrol
Goods ond Services Tox Act;
(22) "Cess" sholl hove the some
meoning os ossigned to it in the
Goods ond Services Tox
(Compensotion to Stotes) Act;
(23) ,Chortered occountont" meons o
chortered occountont os defined
in clouse (b) of sub-section (l ) of
section 2 of the Chortered
Accountonts Act, 1949;
38 of 1949
(24)
(2s)
(26)
(27)
(28)
(2e)
(30)
79
"Commissioner" meons the
Commissioner of Stote tox
oppointed under section 3 ond
includes the ftincipol Commissio-
ner or Chief Commissioner;
tommissioner in the Boord"
meons the Commissioner refened
to in section 158 of the Centrol
Goods ond Services Tox Ad;
"Common portol' meons the
common goods ond services tox
electronic portol referred to in
section 146;
tommon working doys" sholl
meon such doys in succession
which ore not declored os
Gozetted holidoys by the Centrol
Govemment or fie Govemment of
Arunochol Prodesh;
'Compony secretory' meons o
compony secretory os defined in
clouse (c) of sub-section (l) of
section 2 of the Compony
Secretories Ad, I 980;
tompetent outhority" meons such
outhority os moy be notified by the
Governmeng
tomposite supply" meons o
supply mode by o toxoble person
to o recipient consisting of two or
more toxoble supplies ofgoods or
services or both, or ony combino-
tion thereof, which ore noturolly
bundled ond supplied in
coniundion witfr eoch other in the
ordinory course of business, one
of which is o principol supply;
56 of 1980.
EO
lllustrotion: Where goods ore pocked
ond tronsported with insuronce, the
supply of goods, pocking moteriols,
tronsport ond insuronce is o composite
supply ond supply of goods is o
principol supply.
(31) tonsiderotion" in relotion to the
supply of goods or services or both
includer-
(o) ony poyment mode or to be
mode, whether in money or
othenaise, in resped of, in
response to, or for the
inducement of, the supply of
goods or services or both,
whether by the recipient or
by ony other person but sholl
not irrclude orry subsirJy given
by the CentdGwemment or
o Sffie Govemment
(b) he monehry volue of ony oct
or forbeoronce, in respect of,
in response to, or for the
inducement ol tre supply of
goods or services or both,
whether by the recipient or
by ony other person but sholl
rrct include orry subsidy given
by the Cenrol Goremment or
o Sffie Govemment:
Provided hat o deposit given in
respect of the supply of goods or
services or botr sholl not be consirJered
os poyment mode for such supply
unless the supplier opplies such
deposit os considerotion for the soid
supply;
23 ol 1959.
8l
(32) tontinuous supply of goods"
meons o supply of goodswhich is
provided, or ogreed to be provided,
continuously or on recunent bosis,
under o controd, whether or not
by meons of o wire, coble, pipeline
or other conduit, ond for which ttre
supplier invoices the recipient on
o regulor or periodic bosis ond
includes supply of such qoods os
the Government moy, subjea to
such conditions, os it moy, by
notificotion, specify;
(33) tontinuous supply of services"
meons o supply of services which
is provided, or ogreed to be
provided, continuously or on
recurrent bosis, under o controct,
for o period exceeding three
months with periodic poyment
obligotions ond includes supply of
such services os the Government
moy, subied to such conditions,
os it moy, by notificotion, specify;
(34) tonveyonce"includes o vessel, on
oircrqft ond o vehicle;
(35) tost occountont" meons o cost
occountont os defined in clouse
(c) oI sub-section (l ) of sedion 2
of the Cost ond Works
Accountonts Ad, 1959;
(36) touncil" meons the Goods ond
Services Tox Council estoblished
under orticle 279A of the
Constitution;
(37) tredit note" meons o document
issued by o registered person
under sub.section (l ) of section
34;
2l of 2000
t2
(38) Debit note" meons o document
issued by o registered person
under sub.section (3) of section
34;
(39) Deemed exports" meons such
supplies of goods os moy be
notified under section 147;
(rl0) Designoted outrority" meons such
ouhority os moy be notified by the
Commissioner;
(41) Document" includes written or
printed record of ony sort ond
electronic record os defined in
clouse (t) of section 2 of the
lnlormstion Technology Act, 2000;
(42) Drqwbock"in relotion to ony goods
monufoctured in lndio ond
exported, meons the rebote of
duty, tox or cess chorgeoble on
ony imported inputs or on ony
domestic inputs or input services
used in the monufocture of such
goods;
(43) "electronic cosh ledger"meons the
electronic cosh ledger relerred to
in sub-sedion (1) of sedion 49;
(zl4) "electronic commerce"meons the
supply of goods or services or
boh, including digitol products over
digitol or electronic network;
(45) "electronic commerce operotor"
meons ony person who owns,
operotes or monoges digitol or
electronic focility or plotform for
eledronic commerce;
(46) "eleckonic credit ledger" meons
the electonic credit ledger refuned
to in subsection (2) of section 49;
83
(47) 'exempt supply"meons supply of
ony goods or services or both
which ottrocts nil rote of tox or
which moy be wholly exempt from
tox under section ll, or under
section 6 ofthe lntegroted Goods
ond S€rvices Tox Actr ond includes
non-toxoble supply;
(48) 'existing low" meons ony low
nolificotion, order, rule or regukrtion
reloting to levy ond colledion oI
duty or tox on goods or services
or bottr possed or mode before he
commencement of this Act by the
Legisloture or ony Authority or
person hoving the power to moke
such low notificotion, order, rule
or regulotion;
(49) 'Iomily"meons,-
(i) the spouse ond children of
the person, ond
(ii) the porents, grond-porents,
brothers ond sisters ol the
person if they ore wholly or
moinly dependent on the
soid person;
(50) Tixed estoblishment" meons o
ploce (other thon the registered
ploce of business) which is
chorocterised by o suff icient
degree of permonence ond
suitoble structure in terms of
humon ond technicol resources to
supply services, or to receive ond
use services for its own needs;
(51) Tund" meons the Consumer
Welfore Fund estoblished under
section 57;
80 of I 976
(s2)
(s 3)
(il)
(ss)
(s6)
(s7)
(s8)
81
"goods" meons every kind of
movoble property other thon
money ond securities but includes
octionoble cloim, growing crops,
gross ond things ottoched to or
forming port of the lond which ore
ogreed to be -vered before supply
or under o controd of supply;
"Government" meons the
&vemmenl ol Aru m dnl h&sh;
'Goods ond Services Tox (Compen
sotion to Stotes) Ad" meons the
Goods ond Services Tox
(Compensotion to Stotes) Act,
2017;
"goods ond services tox
proctitioner' meons ony person
who hos been opproved under
section 48 to oct os such
proctitioner;
'lndio' meons the tenitory of lndio
os referred to in orticle I o{ the
Constitution, its territoriol woters,
seobed ond sub-soil underlying
such woters, continentol shelf,
exclusive economic zone or ony
other moritime zone os referrd to
in the Terriloriol Woters,
Continentol Shelf , Exclusive
Economic Zone ond otrer lv,loritime
ZonesAc! 1976, ond fre oir spoce
obove its territory ond territoriol
woters;
'lntegroted Goods ond Services
Tox Act" meons the lntegroted
Goods ond Services Tox Act,
2017;
"integroted tox" meons the
integroted goods ond services tox
levied under the lntegroted Goods
ond Services Tox AcU
85
(59) lnput"n€ons ony goods other thon
copitol goods used or intendd to
be used by o supplier in the
course or furtreronce of business;
(60) lnput service"meons ony service
used or intended to be used by o
supplier in the course or
furtheronce of business;
(61 ) lnput Service Distributor"meons
on office of the supplier ol goods
or services or bott which receives
tox invoices issued under section
3l towords the receipt of input
services ond issues o prescribed
document for the purposes of
distributing the credit of centrol
tox, Stote tox, integroted tox or
Union tenitory tox poid onthe soid
services to o supplier of toxoble
goods or services or both hoving
the some Permonent Account
Number os thot ofthe soid office;
(62) lnput bx"in relotjon to o registered
person, meons the centrol tox,
Stote tox, inlegroted tox or Union
tenitory tox chorged on ony supply
of goods or services or both mode
to him ond includes-
(o) the integroted goods ond
services tox chorged on
import of goods;
(b) the tox poyoble under the
provisions of sub-sections
(3) ond (4) oI section 9;
(c) the tox poyoble under the
provisions of sub-sections
(3) ond (4) of section 5 of
the lntegroted Goods ond
Services Tox AcL or
86
(d) the tox poyoble under the
provisions of sub-sedions
(3) ond (4) of section 9 of he
CentalGds and Servkes
Tox Act,
but does not include the tox poid
under the composition le!ry;
(53) lnput tox credit"meons the credit
of input tox;
(64) '1ntro-Stote supply of goods" sholl
hove the some meoning os
ossigned to it in section 8 of the
lnEgmEd Goods ond Services Tox
Acu
(65) 'lntro-Stote supply of services"
sholl hove the some meoning os
ossigned to it in section 8 of the
lntegroEd Goods ond Services Tq
Act;
(66) 'lnvoice"or tox invoice"meons tre
tox invoice referred to in section
31
(67) "inword supply" in relotion to o
person, sholl meon receipt of
goods or services or boh whether
by purchose, ocquisition or ony
other meons, with or without
considerotion;
(68) lob work"meons ony treotment or
process undertoken by o person
on goods belonging to onother
registered person ond the
expression 'lob worker" sholl be
construed occordingly;
(69) locol outhority"meons-
(o) o ?onchoyot"os defined in
douse (d) of ortide 243 of fie
Constitution;
41 o12006.
t7
(b) o Trrlunicipolity'os defined in
clouse (e) ol orticle 243P o(
the Constitution;
(c) o Municipol Committee, o
Zillo Porishod, o District
Boord, ond ony other
outhority legolly entided to,
or entrusted by the Centrol
Government or ony Stote
Govemment with the control
or mcnogement of o
municipol or locolfund;
(d) o Contonment Boord os
defined in section 3 of the
Contonments Act, 2006;
(e) o Regionol Council or o
District Council constituted
under the Sixth Schedule to
the Constitution;
(f) o Development Boord
constituted under orticle 371
of the Constitution; or
(g) o Regionol Council consti
tuted under orticle 37lA of
the Constitution;
(70) locotion of the recipient of services"
meons,-
(o) where o supply is received ot
o ploce of business forwhich
the registrotion hos been
obloined, he locotion of such
ploce of business;
(b) where o supply is received ot
o ploce other thon the ploce
of business for which
registrotion hos been
obtoaned (o fixed estoblish-
, ment elsewhere), the
!ocotion of such f ixed
estcblishment;
8E
(c) where o supply is received ot
more thon one estoblish-
ment, whether the ploce of
business or fixed estoblish-
ment, the locotion of the
estoblishment most directly
concerned with tre receipt of
the supply; ond
(d) in obsence of such ploces,
the locotion of the usuol
ploce of residence of the
recipient;
(7I) 'locotion of the supplier of services"
meons,-
(o) where o supply is mode from
o ploce ol business forwhich
the registrotion hos been
obtoined, the locotion of
such ploce of business;
(b) where o supply is mode from
o ploce other thon the ploce
of business for which
registrotion hos been
obtoined (o fixed estoblish-
ment elsewhere), the
locotion of such f ixed
estoblishmenL
(c) where o supply is mode from
more thon one estoblish-
ment, whether the ploce of
business or fixed estoblish-
ment, the locotion ol the
estqblishment most directly
concerned with the
provisions of the supply; ond
(d) in obsence of such ploces,
the locotion oi the usuol
ploce oI residence of the
supplier;
89
(72)'?nonufocture"meons processing
of row moteriol or inputs in ony
monner drot results in emergence
ofo new produd hoving o distinct
nome, chorocter ond use ond the
term "monufocturer" sholl be
construed occordingly;
(73) '?norket volue" sholl meon the full
omountwhich o recipient ofo suP
ply is required to poy in order to
obtoin the goods or services or
both of like kind ond quolity ot or
obout the some time ond ot the
some commerciol level where the
recipient ond the supplier ore not
reloted;
(74) 'tnixed supply"meons two or more
individuol supplies of goods or
services, or ony combinotion
thereof, mode in conjunction with
eoch other by o toxoble person
for o single price where such
supply does not constitute o
composite supply.
lllustrotion: A supply of o
pockoge consisting of conned
foods, sweets, chocolotes, cokes,
dry fruits, oeroted drinks ond fruit
juices when supplied for o single
price is o mixed supply. Eoch oI
these items con be supplied
seporolely ond is not dependent
on ony other. lt sholl not be o
mixed supply if these items ore
supplied seporotely;
(75) "money" meons the lndion legol
tender or ony foreign currency,
cheque, promissory note, bill of
exchonge, letter of credit, droft,
poy ordet toveller cheque, money
order, postol or electronic
59 of 1988
90
remittonce or ony olher instrument
recognized by the Reserve Bonk
of lndio when used os o
considerotion to setlle on
obl(lotion or exchonge wih lndion
legol tender of onother
denominotion but sholl not include
ony currenry thot is held for its
numismotic volue;
(76) 'tnotor vehicle"sholl hove the some
meoning os ossigned to it in
clouse (28) of seclion 2 of the
Motor Vehicles Act, 1988;
(77) "non-resident toxoble person"
meons ony person who
occosionolly undertokes
tronsodions involving supply of
goods or services or botr, whefier
os principol or ogent or in ony
other copocity, but who hos no
fixed ploce of business or
residence in lndio;
(78) 'hon-toxoble supply" meons o
supply of goods or seMces or botr
which is not levioble to tox under
this Ad or under the lntegroted
Goods ond Services Tox Ad;
(79) hon{oxoble territory" meons the
territory which is outside the
toxoble territory;
(80) "notificotion" meons o notificotion
published in the Officiol Gozette
ond the expressions 'notify' ond
' notif ied' sholl be construed
occordingly;
(81) bther territory" includes territories
other thon those comprising in
o Stote ond those referred to in
sub-clouses (o) to (e) of clouse
(1r4);
l8 of 201 3.
9r
(82) "output tox"in relotion to o toxoble
person, meons the tox chorgeoble
under this Act on toxoble supply
of goods or services or bob mode
by him or by his ogent but ex-
cludes tox poyoble by him on re
verse chorge bosis;
(83) "outword supply" in relotion to o
toxoble person, meons supply of
goods or services or botr, whether
by sole, ronsler, borter, exchonge,
licence, rentol, leose or disposol
or ony other mode, mode or
ogreed to be mode by such per-
son in the course or furtheronce
of business;
(84) ?erson"includes-
(o) on individuol;
(b) o Hindu Undivided Fomily;
(c) o compony;
(d) o firm;
(e) o Limited Li:bility Porhership;
(0 on ossociotion of persons or
o body of ind ivid uo ls,
whether incorporoted or not,
in lndio or outside lndio;
(g) ony corporotion estoblished
by or under ony CentrolAct,
Stote Ad or ProvinciolAct or
o Government compony os
defined in clouse (45) of
section 2 of the Componies
Act, 2013;
(h) ony body corporote incor-
poroted by or under the lows
of o country outside lndio;
2'l of I 860.
92
(i) o co-operotive society
registered under ony low
reloting to co-operotive
societies;
0 o locolouthority;
(k) Cenkol Government or o
Shte Government;
(l) society os defined underthe
SocietiesRegistrotion Act,
1860;
(m) trust; ond
(n) every ortif iciol juridicol
person, notfolling within ony
of the obove;
(85) 'Floce of business" includes-
(o) o ploce from where the
business is ordinorily corried
on, ond includes o
worehouse, o godown or ony
other ploce where o toxoble
person stores his goods,
supplies or receives goods or
services or bolh; or
(b) o ploce where o toxoble
person mointoins his books
of occount or
(c) o ploce where o toxoble
person is engoged in
business through on ogent,
by whotever nome colled;
(86) 'Floce of supply" meons the ploce
of supply os refened to in Chopter
V of the lntegroted Goods ond
Services Tox Act;
(87) hrescribed" meons prescribed by
rules mode under this Act on the
recommendotions oI the Council;
(88) lrincipol" meons o person on
whose beholf on ogent corries on
the business of supply or receipt
of goods or services or both;
(89) "principol ploce of business"
meons the ploce oI business
specified os the principol ploce of
business in the certificote of
regisfoton;
(90)'principol supply"meons the supply
of goods or services which
constitutes the predominont
element of o composite supply
ond to which ony other supply
forming port of thot composite
supply is oncillory;
(91) 'Froper officer" in relotion to ony
function b be performed under fris
Act, meons the Commissioner or
the officer of the Stote tox who is
ossigned thot Iunction by the
Commissioner;
(92) tuorter" sholl meon o period
comprising three consecutive
colendor months, ending on the
lost doy of Morch, June,
September ond December ol o
colendoryeor;
(93) 'iecipient" o, supply of goods or
services or both, meons-
(o) where o considerotion is
poyoble for the supply of
goods or seMces or botr, he
person who is lioble to poy
thol considerotion;
(b) where no considerotion is
poyoble for the supply of
goods, the person to whom
the goods ore delivered or
mode ovoiloble, or to whom
possession or use of the
goods is given or mode
ovoiloble; ond
(c) where no considerotion is
poyoble for the supply of o
service, tte person to whom
the servke is rendered,
ond ony rebrerre to o person
to whom o supply is mode
sholl be construed os o
relerence to fre recipient of
the supply ond sholl include
on ogent oding os such on
beholf oI the recipienl in
relotion to the goods or
seMces or bofr supplied;
(94) "registered person" meons o
person who is registered under
seaion 25 but does not include o
person hoving o Unique ldentity
Number.
(95) tegukrtions"meons the regukrtions
mode by the Government undet
thisAct on the recommendotions
of the Council;
(96) "removol" in relotion to goods,
meons-
(o) despotch of the goods lor
delivery by the supplier
thereof or by ony other
person octing on beholf of
such supplier; or
(b) collection of the goods by $e
recipient thereof or by ony
olher person octing on beholf
of such recipient;
(97) "return" meons ony return
prescribed or otherurise required
to be furnished by or under this
Act or the rules mode thereunder;
(98) twerse chorge" nreons tre liobility
to poy tox by the recipient of
suppt of gpods or seMces or botr
insteod oI the supplier of such
goods or services or both under
subsection (3) or sub-seaion (4)
ol section 9,or under sub-section
(3) or sub-section (4) of seaion 5
of the lntegroted Goods ond
Services Tox Ad;
(99) Revisionol Authority" meons on
outhority oppointed or outhorised
for revision of decision or orders
os referred to in sedion 108;
(100) lSchedule' meons o Schedule
oppended to this Ad
(l0l) "securities" sholl hove the some
meoning os ossigned to it in
clouse (h) of section 2 of the
Securities Controcts (Regulotion)
Act, 1955;
( I 02) "services" meons onything other
thon goods, money ond securities
but includes odivities reloting to
he use of money or its conversion
by cosh or by ony other mode,
from one form, currency or
denominotion, to onother form,
cunency or denominolion for uhkh
o seporote considerotion is
chorged;
(I03) "Stote" meons the Stote oI
Arunochol Prodesh ;
( 104) 'Stote tox" meons the tox levied
under this Act
(105) "supplier"in relotion to ony goods
or services or botr, sholl meon dre
person supplying the soid goods
or services or both ond sholl
include on ogent octing os such
on beholf of such supplier in
relotion to the goods or services
or both supplied;
42 of 1956.
96
( 106) tox period" meons the period for
which the return is required to be
furnished;
(107) toxoble person"meons o person
who is registered or lioble to be
registered under section 22 or
section 24;
(108) loxoble supply'' meons o supply
of goods or services or both which
is levioble to tox under this Ad;
(109) loxoble territory" meons the
tenitory to which the provisions of
this Act opply;
( I I 0) lelecommunicotion seMce"meons
service of ony description
(including electronic moil, voice
moil, doto services, oudio text
seMces, video text services, rodio
poging ond cellulor mobile
telephone services) which is mode
ovoiloble to users by meons of
ony tronsmission or reception of
signs, signols, writing, imoges
ond sounds or intelligence of ony
noture, by wire, rodio, visuol or
other electromognetic meons;
(l I I ) the Centrol Goods ond Services
Tox Act" meons he CentolGoods
ond Services Tox Act, 201 7;
(112) 'turnover in Stote"or lurnover in
Union territory" meons the
oggregote volue of oll toxoble
supplies (excluding the volue of
inword supplies on which tox is
poyoble by o person on reverse
chorge bosis) ond exempt
supplies mode within o Stote or
Union territory by o toxoble
t25
(d) goods or services or both
received by o toxoble person
for construction of on
immovoble property (other
thon plont or mochinery) on
his own occount including
when such goods or services
or both ore used in the
course or furtheronce of
business.
Explonotion.-F or the purposes
of clouses (c) ond (d), the expression
"con struction "includes recon-
struction, renovotion, odditions or
olterotions or repoirs, to the extent
of copitolisotion, to the soid
immovoble property;
(e) goods or services or both on
which tox hos been poid
under sedion l0;
(f) goods or services or both
received by o non-resident
toxoble person except on
goods imported by him;
(g) goods or services or both
used for personol
consumption;
(h) goods lost, stolen,
destroyed, written off or
disposed ol by woy ol gift or
free somples; ond
(i) ony tox poid in occordonce
with the provisions of
sections 74, 129 ond I 3l
(5r fhe Government mqy prescril:c
the monner in which the credit
'eferred to in sub-sections (1) ond
(2) moy be nttribr rted.
126
Explonation.- For tre purposes
of this Chopter ond Chopter Vl, the
expression ?lonl ond mochinery"
meons opporotus, equipment, ond
mochinery fixed to eorth by foundotion
or structurol support *rot ore used for
moking outword supply of goods or
services or both ond includes such
foundotion ond stucturol supports but
excludes-
(i) lond, building or onyother civil
structures;
(ii) telecommunicotion towers;
ond
(iii) pipelines loid outside the
loclory premises.
18. (l) Subject to such conditions ond
restrictions os moy be
prescribed-
(o) o person who hos opplied for
registrotion under this Act
within thirty doys from the
dote on which he becomes
lioble to registrotion ond hos
been gronted such regis-
trotion sholl be entitled to
toke credit of input tox in
respect of inputs held in
stock ond inputs contoined
in semifinished or finished
goods held in stock on the
doy immediotely preceding
the dote from which he
becomes lioble to poy tox
under the provisions of this
Act;
(b) o person who tokes
registrotion under sub-
section (3) ol section 25
sholl be entitled to toke
credit of input tox in respect
Avoilobility
of credit in
speciol
circum-
slonces.
127
ol inputs held in stock ond
inputs contoined in semi-
linished or linished goods
held in stock on the doy
immediotely preceding the
dote of gront of registrotion;
(c) where ony registered person
ceoses to poy tox under
section 10, he sholl be
entided to toke credit of input
tox in respect of inputs held
in stock, inputs contoined in
semi-finished or Iinished
goods held in stock ond on
copitol goods on the doy
immediotely preceding the
dote lrom which he becomes
lioble to poy tox under
section 9:
Provided thot the credit on
copitol goods sholl be reduced by
such percentoge points os moy be
prescribed;
(d) where on exempt supply of
goods or services or both by
o registered person be-
comes o toxoble supply,
such person sholl be entitled
to toke credit of input tox in
respect of inputs held in
stock ond inputs contoined
in semi-finished or finished
goods held in stock relotoble
to such exempt supply ond
on copitol goods exclusively
used {or such exempt supply
on the doy immediotelY
preceding the dote from
which such supply becomes
toxoble:
t28
Provided thot the credit on
copitol goods sholl be reduced by
such percentoge points os moy be
prescribed.
(2) A registered person sholl not be
entitled to toke input tox credit
under sub-section (l) in respect
of ony supply of goods or services
or both to him olter the expiry of
one yeor from the dote of issue oI
hx invoice relsting to such supply.
(3) Where there is o chonge in the
constitution of o registered person
on occount of sole, merger,
demerger, omolgomqtion, leose or
tronsfer of the business with the
specific provisions of tronsfer of
liobilities, the soid registered
person sholl be ollowed to ronsfer
the inputtox credit which remoins
unutilised in his electronic credit
ledger to such sold, merged,
demerged, omolgomoted, leosed
or tronsferred business in such
monner os moy be prescribed.
(4) Where ony registered person who
hos ovoiled ofinputtox creditopts
to poy tox under sedion 10 or,
where the goods or services or
both supplied by him become
wholly exempt, he sholl poy on
omount, by woy of debit in the
electronic credit ledger or
electronic cosh ledger, equivolent
to the credit of inputtox in respect
of inputs held in stock ond inputs
contoined in semi-finished or
finished goods held in stock ond
on copitolgoods, reduced by such
t29
percentoge points os moy be
prescribed, on the doy imme-
diotely preceding the dote of
exercising ol such option or, os
the cose moy be, the dote of such
exemption:
Provided thot ofter poyment of
such omount, the bolonce of input
tox credit, if ony, lying in his electronic
credit ledger sholl lopse.
(5) The omount of credit under sub-
section ('l ) ond the omount
poyoble under sub-section (4)
sholl be colculoted in such
monner os moy be prescribed.
(5) ln cose of supply of copitol goods
or plont ond mochinery. on which
input tox credit hos been token,
the registered person sholl poy on
omount equol to the input tox
credit token on the soid copitol
goods or plont ond mochinery
reduced by such percentoge
points os moy be prescribed or
the lox on the tronsoction volue
of such copitol goods or plont ond
mochinery determined under
section 15, whichever is higher:
Provided thot where refroctory
bricks, moulds ond dies, jigs ond
fixtures ore supplied os scrop, the
toxoble person moy poy tox on the
tronsoction volue of such goods
determined under section 15.
19. (l) The principolsholl, subject to such
conditions ond restridions os moy
be prescribed, be ollowed input
tox credit on inputs sent to o job
worker {or job work.
Toking input
tox credit in
respect ot
inputs ond
copitol
goods sent
for job work.
130
(2) Notwithstonding onything contoi-
ned in clouse (b) of sub-section
(2) of seaion 16, the principolsholl
be entitled to toke credit of ;nput
tox on inputs even if the inputs ore
directly sent to o lob worker for
job work wifrout being first brought
to his ploce of business.
(3) Where fre inputs sent for job work
ore not received bock by the
principol ofter completion of job
work or otherwise or ore not
supplied from the ploce o{
business of the job worker in
occordonce with clouse (o) or
clouse (b) o{ sub-section (l) of
section 143 within one yeor of
being sentout, it sholl be deemed
thot such inputs hod been
supplied by the principolto the job
worker on the doy when the soid
inputs were sent out:
Provided thot where the inputs
ore sent directly to o job worker, the
period of one yeor sholl be counted
from the dote of receipt of inputs by
the iob worker.
(4) The principol sholl, subject to
such conditions ond restrlctions
os moy be prescribed, be ollowed
input tox credit on copitol goods
sent to o iob worker for job work.
(5) Notwithstonding onything con-
toined in clouse (b) ofsub-sedion
(2)of section 15, the principolsholl
be entitled to toke credit ol input
tox on copitol goods even if the
copitol goods ore directly sent to
o job worker for job worker without
being first brought to his ploce of
business.
l3l
(6) Where the copitol goods sent for
job work ore not received bock by
he pdncipol wihin o period oI firee
yeors of being sent out, it sholl
be deemed thot such copitol
goods hod been supplied by the
principol to the job worker on the
doy when the soid copitol goods
were sent out:
Provided thot where the copitol
goods ore sent directly to o job-
worker, fie period of three yeors sholl
be counted from the dote of receipt
of copitol goods by the job worker.
(7) Nothing contoined in sub.section
(3) or sub-section (6) sholl opply
to moulds ond dies, iigs ond
fixtures, or tools sent out to o job
worker forjob work.
Explonotion - Fot lhe purpose ofthis
seaion,'principol"meons the person
relerred to in section '143.
20. (l ) The lnput Service Distribulor sholl
distribute the credit of Stote tox
os Stote toxor integroted tox ond
integroted tox os integroted tox or
Stote tox, by woy of issue of
document contoining the omount
of input tox credit being distributed
in such monner os moy be
prescribed.
(2) The lnput Service Distributor moy
distribute the credit subied to the
Iollowing conditions, nomely:--
(o) the credit con be distributed
to the recipients of credit
ogoinst o document con-
toining such detoils os moy
be prescribed;
Monner of
distribution
of credit
by lnput
Service
Distributor.
t32
(b) the omount oI the credit
distributed sholl not exceed
tre omount of credit ovoiloble
for distribution;
(c) the credit of tox poid on input
services ottributoble to o
recipient of credit sholl be
distributed only to thot
recipient;
(d) the credit of tox poid on input
services ottributoble to more
thon one recipient of credit
sholl be distributed omongst
such recipients to whom the
input service is ottributoble
ond such disribution sholl be
prc roto on the bosis of the
furnover in o Stote or tumover
in o Union territory of such
recipient, during the relevont
period, to the oggregote of
the turnover of oll such
recipients to whom such
input service is ottributoble
ond which ore operotionol in
the current yeor, durinq the
soid relevont period;
(e) the credit of tox poid on input
services ottributoble to oll
recipients of credit sholl be
distributed omongst such
recipients ond s uch
distribution sholl be pro rato
on the bosis of the turnover
in o Stote or turnover in o
Union territory of such
recipienl during the relevont
period, to the oggregote ol
the turnover of oll recipients
ond which ore operotionol in
the current yeor, during the
soid relevont period.
r33
Explonotion.-For the purposes ol
this sedion,--
(o) tre 'televont period"sholl be--
(i) i{ the recipients of credit hove
turnover in their Stotes or
Union territories in the
finonciol yeor preceding the
yeor during which credit is to
be dislributed, the soid
finonciol yeor; or
(ii) if some or oll recipients o{the
credit do not hove ony
turnover in their Stotes or
Union territories in the
finonciol yeor preceding the
yeor during which the credit
is to be distributed, the lost
quorter for which detoils of
such turnover of oll the
recipients ore ovoiloble,
previous to he monfr during
which credit is to be
distributed;
(b) the expression tecipient of credit"
meons the supplier oI goods or
services or both hoving the some
Permonenl Account Number os
thot o, the lnput Service
Distributor;
(c) the term turnover", in relotion to
ony registered person engoged in
the supply of toxoble goods os
well os goods not toxoble under
this Act, meons the volue of
turnover, reduced by the omount
of ony duty or tox levied under
entry 84 of List I of the Seventh
Schedule to the Constitution ond
entry 5l ond 54 of List ll o{ the
soid Schedule.
t31
21. Where the lnput Service Distributor
distributes the credit in controvention
of the provisions contoined in section
20 resulting in excess distribution o{
credit to one or more recipients o{
credit, the excess credit so distributed
sholl be recovered from such recipients
olong with interest, ond the provisions
of sedion 73 or section 74, os tre cose
moy be, sholl, mutotis mutandis, ap-
ply for determinotion of omount to be
recovered.
CHAPTER - VI
REGISTRATION
Every supplier moking o toxoble
supply of goods or seMces or both
in the Stote sholl be lioble to be
registered under this Act i, his
oggregote turnover in o {inonciol
yeor exceeds ten lokh rupees.
Every person who, on the doy
immediotely preceding the
oppointed doy, is registered or
holds o license under on existing
low shollbe liobleto be registered
under thisAct with effea from the
oppointed doy.
Where o business corried on by
o toxoble person registered under
thisAct is tronsferred, whether on
occount of succession or other-
wise, to onother person os o going
concern, the tronsferee or the
successot os the cose moy be,
sholl be lioble to be registered
with effect from the dote of such
tronsrer or succession.
Notwithstonding onything conto-
ined in sub-sections (l ) ond (3),
in o cose of tronsfer pursuont to
sonction of o scheme or on
Monner of
recovery of
credit
dislributed
in excess.
Persons
Iiable for
registrotion
22. (1)
(2)
(3)
(4)
t3,
orongemer{ for omolgomolion or,
os the cose moy be, de.merger
of two or more componies
pursuont to on order of o High
Court, Tribunol or otherwise, the
fonsferee sholl be lioble to be
registered, with effect lrom the
dote on which the Registror of
Componies issues o certificote of
incorporotion gMng eflect to such
order of he High Colrt or Tribunol.
Explanation.--For the purposes oI
this section,-
0 the expression "oggregote turn-
over" sholl include oll supplies
mode by the toxoble person,
whether on his own occount or
mode on beholf of oll his princi-
pols;
(ii) $e supply of goods, ofter comple.
tion of iob-work, by o registered
job worker sholl be treoted os the
supply of goods by the principol
referred to in sedion 143, ond the
volue of such goods sholl not be
included in te oggregote tumover
of the registered job worker;
(iii) theexpressiontpeciolcotegory
Stotes"sholl meon the Stotes os
specified in sub-clouse (9) of
clouse (4) of orticle 279A of the
Constitution.
23. (l ) Thefollowing persons shollnotbe
Iioble to registrotion, nomely:--
(o) ony person engoged
exclusively in the business
of supplying goods or
services or both thot ore not
lioble to tox or wholly exempt
from tox under this Act or
under the lntegroted Goods
ond Services Tox Act;
Persons nol
lioble for
registrotion.
t36
(b) on ogriculturist, to the extent
ol supply ol produce out of
cultivotion o{ lond.
(2) The Government moy, on the
recommendotions o{ the Council,
by notificotion, specify the
cotegory of persons who moy be
exempted from obtoining
registrotion under this Act.
24. Notwithstonding onything contoined in
sub-section (l) of section 22, the
following cotegories of persons sholl
be required to be registered under this
Act,-
(i) persons moking ony inter^Stote
toxoble supply;
(ii) cosuol toxoble persons moking
toxoble supply;
(iii) persons who ore required to poy
tox under reverse chorge;
(iv) person who ore required to poy
tox under sub-section (5) ol
section 9;
(v) non-resident toxoble persons
moking toxoble supply;
(vi) persons who ore required to deduct
tox under section 5'1, whether or
not seporotely registered under
this Act;
(vii) persons who moke toxoble supply
of goods or services or both on
beholf of other toxoble persons
whether os on ogent or otherwise;
(viii) lnput Service Distributot whether
or not seporotely registered under
this AcU
(ix) persons who supply goods or
services or both, other thon
supplies specified under sub-
Compulsory
registrotion
in certoin
coses.
t37
section (5) of section 9, through
such electronic commerce
operotor who is required to collect
tox ot source under section 52;
(x) every electronic commerce
operotor;
(xi) every person supplying online
informotion ond doto bose occess
or retrievol services lrom o ploce
outside lndio to o person in lndio,
other thon o registered person;
ond
(xii) such other person or closs of
' persons os moy be notified by the
Government on the recommen-
dotions ofthe Council.
25. (l) Every person who is lioble to be
registered under section 22 or
section 24 sholl opply for
registrotion within thirty doys from
the dote on which he becomes
lioble to registrotion, in such
monner ond subject to such
conditions as moy be prescribed:
Provided thot o cosuol toxoble
person or o non-resident toxoble
person sholl opply for registrotion ot
leost five doys prior to the commenc+
ment of business.
Explonotion.- Every person who
mokes o supply from the territoriol
woters of lndio sholl obtoin
registrotion in the Stote where the
neorest point of the oppropriote
boseline is locoted in the Stote.
(2) A person seeking registrotion un-
der this Act sholl be gronted o
single registrotion:
Procedure
for
registrotion.
43 ot 1961
t38
Proided thot o Person hoving
multiple business verlicols in the
Sffie nny be qonted o seryrote regi
istrotion for eoch business verticol,
subject to such conditions os moy
be prescribed.
(3) A person, though not lioble to be
registered under section 22or sec-
tion 24 moy get himself registered
voluntorily, ond oll provisions of
this Ad, os ore opplicoble to o
registered person, sholl opply to
such person.
(4) A person who hos obtoined or is
required to obtoin more thon one
registrotion, whether in one Stote
or Union territory or moretton one
Stote or Union territory sholl, in
respect of eoch such registrotion,
be treoted os distinct persons for
the purposes of this Act.
(5) Where o person who hos obtoined
or is required to obtoin registro-
tion in o Stote or Union territory in
respect of on estoblishment, hos
on estoblishment in onother Stote
or Union territory then such es-
toblishments sholl be treoted os
estoblishments of distinct per
sons for the purposes of this Act.
(6) Every person sholl hove o Permo-
nentAccount Number issued un-
der the lncome-tox Act, 1961 in
order to be eligiblefor grontof reg-
istrotion:
Provided thot o person required
to deduct tox under section 51 moy
hove, in lieu of o PermonentAccount
Number, o Tox Deduction ond Col-
lection Account Number issued un-
der the soid Act in 

Excerpt shown. Open the full act in Lexace.

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