{"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":"50","heading":null,"text":"(1) Every person who is liable to pay Interest on tax in accordance with the delayed provisions of this Act or the rules payment of made thereunder, but fails to pay tax. the tax or any part thereof to the Government within the period prescribed, shall for the period for which the tax or any part thereof remains unpaid, pay, on his own, interest at such rate, not exceeding eighteen per cent., as may be notified by the Government on the recommendations of the Council. (2) The interest under sub-section (1) shall be calculated, in such manner as may be prescribed, from the day succeeding the day on which such tax was due to be paid. (3) A taxable person who makes an undue or excess claim of input tax credit under sub-section (10) of section 42 or undue or excess reduction in output tax liability under sub-section (10) of section 43, shall pay interest on such undue or excess claim or on such undue or excess reduction, as the case may be, at such rate not exceeding twenty-four per cent., as may be notified by the Government on the recommen- ,dations of the Council.","html":"

(1) Every person who is liable to pay Interest on tax in accordance with the delayed provisions of this Act or the rules payment of made thereunder, but fails to pay tax. the tax or any part thereof to the Government within the period prescribed, shall for the period for which the tax or any part thereof remains unpaid, pay, on his own, interest at such rate, not exceeding eighteen per cent., as may be notified by the Government on the recommendations of the Council. (2) The interest under sub-section (1) shall be calculated, in such manner as may be prescribed, from the day succeeding the day on which such tax was due to be paid. (3) A taxable person who makes an undue or excess claim of input tax credit under sub-section (10) of section 42 or undue or excess reduction in output tax liability under sub-section (10) of section 43, shall pay interest on such undue or excess claim or on such undue or excess reduction, as the case may be, at such rate not exceeding twenty-four per cent., as may be notified by the Government on the recommen- ,dations of the Council.

","words":195,"text_source":"ocr"},"classification":[],"instruments":[{"key":"527bab37","kind":"rule","title":"Arunachal Pradesh Goods and Services Tax (Third 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-third-amendment-rules-2020-527bab37/"},{"key":"71babc98","kind":"notification","title":"waiving of late fee payable under s 47 till 24th june 2020","year":2020,"jurisdiction":"Arunachal Pradesh","relation":"mentions","act_basis":"inferred","url":"https://indiacode.ecourtsindia.com/rules/waiving-of-late-fee-payable-under-s-47-till-24th-june-2020-71babc98/"},{"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/"},{"key":"f83e4bb5","kind":"rule","title":"Arunachal Pradesh Goods and Services Tax (Fourth 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-fourth-amendment-rules-2020-f83e4bb5/"},{"key":"7391fbdd","kind":"rule","title":"Arunachal Pradesh Goods and Services Tax (Second 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-second-amendment-rules-2019-7391fbdd/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/section/50/","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."}