{"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":"148","heading":null,"text":"The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the special procedures to be followed by such persons including those with regard to registration, furnishing of return, payment of tax and administration of such persons. Special procedure for certain processes.","html":"<p>The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of registered persons, and the special procedures to be followed by such persons including those with regard to registration, furnishing of return, payment of tax and administration of such persons. Special procedure for certain processes.</p>","words":58,"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":"ee2b4f87","kind":"notification","title":"amendment of notification dated 29.12.2017 in APEOG No.8, vol.xxv","year":2020,"jurisdiction":"Arunachal Pradesh","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/amendment-of-notification-dated-29-12-2017-in-apeog-no-8-vol-xxv-ee2b4f87/"},{"key":"c26a6ea3","kind":"notification","title":"Notifications of 2020 from 5th may to 29th November","year":2020,"jurisdiction":"Arunachal Pradesh","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notifications-of-2020-from-5th-may-to-29th-november-c26a6ea3/"},{"key":"672cd141","kind":"notification","title":"Addition of serial number 19c in the notification published in the Gazette of A.P. E.O No. 183, vol.XXIv, 30.06.2017","year":2020,"jurisdiction":"Arunachal Pradesh","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/addition-of-serial-number-19c-in-the-notification-published-in-the-672cd141/"},{"key":"a151a024","kind":"notification","title":"furnishing of return in form GSTR-3B for the year 2019-2020","year":2020,"jurisdiction":"Arunachal Pradesh","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/furnishing-of-return-in-form-gstr-3b-for-the-year-2019-2020-a151a024/"},{"key":"961f9b30","kind":"notification","title":"Amendment to Notification no 12/2017-state tax (rate) dated 28th jume 2017","year":2019,"jurisdiction":"Arunachal Pradesh","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/amendment-to-notification-no-12-2017-state-tax-rate-dated-28th-jume-961f9b30/"},{"key":"99f7e34a","kind":"notification","title":"Amendment to Notification no 12/2017-state tax (rate) dated 31st Dec 2018,,29th jan 2019 april 5,2019,2th june 2018 2017","year":2019,"jurisdiction":"Arunachal Pradesh","relation":"made_under","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/amendment-to-notification-no-12-2017-state-tax-rate-dated-31st-dec-99f7e34a/"},{"key":"3c1ec792","kind":"rule","title":"Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2020.","year":2020,"jurisdiction":"Arunachal Pradesh","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/arunachal-pradesh-goods-and-services-tax-second-amendment-rules-2020-3c1ec792/"},{"key":"2180575e","kind":"notification","title":"Amendment to Notification no 12/2017-state tax (rate) dated 28th jume 2017","year":2019,"jurisdiction":"Arunachal Pradesh","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/amendment-to-notification-no-12-2017-state-tax-rate-dated-28th-jume-2180575e/"},{"key":"6ac8238d","kind":"notification","title":"Registration for taxation purposes under GST","year":2019,"jurisdiction":"Arunachal Pradesh","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/registration-for-taxation-purposes-under-gst-6ac8238d/"},{"key":"e1b4e696","kind":"notification","title":"notification from 9th october 2019 to 31st December 2019","year":2019,"jurisdiction":"Arunachal Pradesh","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/notification-from-9th-october-2019-to-31st-december-2019-e1b4e696/"},{"key":"e20eff13","kind":"notification","title":"Amendment to notification No1,2,3,11,12,13/2017 Dtd 28 June 2017;No 26/2018 dtd 1/1/2019; No 02/2019 dtd 7/3/2019;No 4/2018 dtd 25 jan 2018;no 7/2019 dd 29/3/209;,no 25/2019 dtd 30/9/2019;No 10/2019 dtd 7/3/2019","year":2019,"jurisdiction":"Arunachal Pradesh","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/amendment-to-notification-no1-2-3-11-12-13-2017-dtd-28-june-2017-no-26-e20eff13/"},{"key":"0232cc91","kind":"rule","title":"Arunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules 2019","year":2019,"jurisdiction":"Arunachal Pradesh","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/arunachal-pradesh-goods-and-services-tax-fourth-amendment-rules-2019-0232cc91/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/section/148/","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."}