{"act":{"id":"arunachal-pradesh-goods-services-tax-act-2017","short_title":"The Arunachal Pradesh Goods and Services Tax Act, 2017","long_title":null,"act_number":"7","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Arunachal Pradesh","unit":"section","section_count":158,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/82dd33ce-ec95-4627-b25e-81195ced72c2.pdf","url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"128","heading":null,"text":"The Government may, by notification, waive in part or full, any penalty referred to in section 122 or section 123 or section 125 or any late fee referred to in section 47 for such both class of tax payers and under such mitigating circumstances as may be specified therein on the recommendations of the Council. Power to waive penalty or fee or","html":"<p>The Government may, by notification, waive in part or full, any penalty referred to in section <a href=\"/arunachal-pradesh-goods-services-tax-act-2017/section/122/\">122</a> or section <a href=\"/arunachal-pradesh-goods-services-tax-act-2017/section/123/\">123</a> or section <a href=\"/arunachal-pradesh-goods-services-tax-act-2017/section/125/\">125</a> or any late fee referred to in section <a href=\"/arunachal-pradesh-goods-services-tax-act-2017/section/47/\">47</a> for such both class of tax payers and under such mitigating circumstances as may be specified therein on the recommendations of the Council. Power to waive penalty or fee or</p>","words":62,"text_source":"ocr"},"classification":[],"instruments":[{"key":"71babc98","kind":"notification","title":"waiving of late fee payable under s 47 till 24th june 2020","year":2020,"jurisdiction":"Arunachal Pradesh","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/waiving-of-late-fee-payable-under-s-47-till-24th-june-2020-71babc98/"},{"key":"5c9671a3","kind":"notification","title":"insertion of proviso in form GSTR-3B in notification dated 9.10.2019 of GOAP, dept of Tax , Excise, & Narcotics , No. 30/2019","year":2019,"jurisdiction":"Arunachal Pradesh","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/insertion-of-proviso-in-form-gstr-3b-in-notification-dated-9-10-2019-5c9671a3/"},{"key":"e1b4e696","kind":"notification","title":"notification from 9th october 2019 to 31st December 2019","year":2019,"jurisdiction":"Arunachal Pradesh","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-from-9th-october-2019-to-31st-december-2019-e1b4e696/"},{"key":"c26a6ea3","kind":"notification","title":"Notifications of 2020 from 5th may to 29th November","year":2020,"jurisdiction":"Arunachal Pradesh","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notifications-of-2020-from-5th-may-to-29th-november-c26a6ea3/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/section/128/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/82dd33ce-ec95-4627-b25e-81195ced72c2.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/8a71f9a2-ec7c-4152-85de-af9f63d5d977/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}