{"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":"80","heading":null,"text":"On an application filed by a taxable Payment of person, the Commissioner may, for tax and reasons to be recorded in writing, extend the time for payment or allow payment of any amount due under this Act, other than the amount due as per the liability self-assessed in any return, other amount in instalments. by such person in monthly instalments not exceeding twenty four, subject to payment of interest under section 50 and subject to such conditions and limitations as may be prescribed: Provided that where there is default in payment of any one instalment on its due date, the whole outstanding balance payable on such date shall become due and payable forthwith and shall, without any further notice being served on the person, be liable for recovery.","html":"<p>On an application filed by a taxable Payment of person, the Commissioner may, for tax and reasons to be recorded in writing, extend the time for payment or allow payment of any amount due under this Act, other than the amount due as per the liability self-assessed in any return, other amount in instalments. by such person in monthly instalments not exceeding twenty four, subject to payment of interest under section <a href=\"/arunachal-pradesh-goods-services-tax-act-2017/section/50/\">50</a> and subject to such conditions and limitations as may be prescribed: Provided that where there is default in payment of any one instalment on its due date, the whole outstanding balance payable on such date shall become due and payable forthwith and shall, without any further notice being served on the person, be liable for recovery.</p>","words":128,"text_source":"ocr"},"classification":[],"instruments":[{"key":"961f9b30","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-961f9b30/"}],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/section/80/","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."}