An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Arunachal Pradesh and the matters connected therewith or incidental thereto

Act 6 of 2019

Preamble

Be it enacted by Legislature of Arunachal Pradesh in the Sixty-eighth Year of the Republic of India as follows:-

Sections

Type to filter. 177 sections.

1. 1Short title, extent and commencement
2. 2
3. 3Officers under this Act
4. 4Appointment of officers
5. 5Powers of officers
6. 6Authorisation of officers of central tax as proper officer in certain circumstances
7. 7Scope of supply
8. 8Tax liability on composite and mixed supplies
9. 9Levy and collection
10. 10Composition levy
11. 11Power to grant exemption from tax
12. 12Time of supply of goods
13. 13Time of supply of services
14. 14Change in rate of tax in respect of supply of goods or services
15. 15Value of taxable supply
16. 16Eligibility and conditions for taking input tax credit
17. 17Apportionment of credit and blocked credits
18. 18Availability of credit in special circumstances
19. 19Taking input tax credit in respect of inputs and capital goods sent for job work
20. 20Manner of distribution of credit by Input Service Distributor
21. 21Manner of recovery of credit distributed in excess
22. 22Persons liable for registration
23. 23Persons not liable for registration
24. 24Compulsory registration in certain cases
25. 25Procedure for registration
26. 26Deemed registration
27. 27Special provisions relating to casual taxable person and non-resident taxable person
28. 28Amendment of registration
29. 29Cancellation or *[Suspension] of registration
30. 30Revocation of cancellation of registration
31. 31Tax invoice
32. 32Prohibition of unauthorised collection of tax
33. 33Amount of tax to be indicated in tax invoice and other documents
34. 34Credit and debit notes
35. 35Accounts and other records
36. 36Period of retention of accounts
37. 37Furnishing details of outward supplies
38. 38Furnishing details of inward supplies
39. 39Furnishing of returns
40. 40First Return
41. 41Claim of input tax credit and provisional acceptance thereof
42. 42Matching, reversal and reclaim of input tax credit
43. 43Matching, reversal and reclaim of reduction in output tax liability
44. 43AProcedure for furnishing return and availing input tax credit
45. 44Annual return
46. 45Final return
47. 46Notice to return defaulters
48. 47Levy of late fee
49. 48Goods and services tax practitioners
50. 49Payment of tax, interest, penalty and other amounts
51. 49AUtilisation of input tax credit subject to certain conditions
52. 49BOrder of utilisation of input tax credit
53. 50Interest on delayed payment of tax
54. 51Tax deduction at source
55. 52Collection of tax at source
56. 53Transfer of input tax credit
57. 54Refund of tax
58. 55Refund in certain cases
59. 56Interest on delayed refunds
60. 57Consumer Welfare Fund
61. 58Utilisation of Fund
62. 59Self-assessment
63. 60Provisional assessment
64. 61Scrutiny of returns
65. 62Assessment of non-filers of returns
66. 63Assessment of unregistered persons
67. 64Summary assessment in certain special cases
68. 65Audit by tax authorities
69. 66Special audit
70. 67Power of inspection, search and seizure
71. 68Inspection of goods in movement
72. 69Power to arrest
73. 70Power to summon persons to give evidence and produce documents
74. 71Access to business premises
75. 72Officers to assist proper officers
76. 73Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts
77. 74Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts
78. 75General provisions relating to determination of tax
79. 76Tax collected but not paid to Government
80. 77Tax wrongfully collected and paid to Central Government or State Government
81. 78Initiation of recovery proceedings
82. 79Recovery of tax
83. 80Payment of tax and other amount in instalments
84. 81Transfer of property to be void in certain cases
85. 82Tax to be first charge on property
86. 83Provisional attachment to protect revenue in certain cases
87. 84Continuation and validation of certain recovery proceedings
88. 85Liability in case of transfer of business
89. 86Liability of agent and principal
90. 87Liability in case of amalgamation or merger of companies
91. 88Liability in case of company in liquidation
92. 89Liability of directors of private company
93. 90Liability of partners of firm to pay tax
94. 91Liability of guardians, trustees etc
95. 92Liability of Court of Wards, etc
96. 93Special provisions regarding liability to pay tax, interest or penalty in certain cases
97. 94Liability in other cases
98. 95Definitions
99. 96Constitution of Authority for Advance Ruling
100. 97Application for advance ruling
101. 98Procedure on receipt of application
102. 99Constitution of Appellate Authority for Advance Ruling
103. 100Appeal to the Appellate Authority
104. 101Orders of Appellate Authority
105. 102Rectification of advance ruling
106. 103Applicability of advance ruling
107. 104Advance ruling to be void in certain circumstances
108. 105Powers of Authority and Appellate Authority
109. 106Procedure of Authority and Appellate Authority
110. 107Appeals to Appellate Authority
111. 108Powers of Revisional Authority
112. 109Appellate Tribunal and Benches thereof
113. 110President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc
114. 111Procedure before Appellate Tribunal
115. 112Appeals to Appellate Tribunal
116. 113Orders of Appellate Tribunal
117. 114Financial and administrative powers of State President
118. 115Interest on refund of amount paid for admission of appeal
119. 116Appearance by authorised representative
120. 117Appeal to High Court
121. 118Appeal to Supreme Court
122. 119Sums due to be paid notwithstanding appeal etc
123. 120Appeal not to be filed in certain cases
124. 121Non appealable decisions and orders
125. 122Penalty for certain offences
126. 123Penalty for failure to furnish information return
127. 124Fine for failure to furnish statistics
128. 125General penalty
129. 126General disciplines related to penalty
130. 127Power to impose penalty in certain cases
131. 128Power to waive penalty or fee or both
132. 129Detention, seizure and release of goods and conveyances in transit
133. 130Confiscation of goods or conveyances and levy of penalty
134. 131Confiscation or penalty not to interfere with other punishments
135. 132Punishment for certain offences
136. 133Liability of officers and certain other persons
137. 134Cognizance of offences
138. 135Presumption of culpable mental state
139. 136Relevancy of statements under certain circumstances
140. 137Offences by Companies
141. 138Compounding of offences
142. 139Migration of existing taxpayers
143. 140Transitional arrangements for input tax credit
144. 141Transitional provisions relating to jobwork
145. 142Miscellaneous transitional provisions
146. 143Job work procedure
147. 144Presumption as to documents in certain cases
148. 145Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
149. 146Common Portal
150. 147Deemed Exports
151. 148Special procedure for certain processes
152. 149Goods and services tax compliance rating
153. 150Obligation to furnish information return
154. 151Power to collect statistics
155. 152Bar on disclosure of information
156. 153Taking assistance from an expert
157. 154Power to take samples
158. 155Burden of Proof
159. 156Persons deemed to be public servants
160. 157Protection of action taken under this Act
161. 158Disclosure of information by a public servant
162. 159Publication of information in respect of persons in certain cases
163. 160Assessment proceedings, etc. not to be invalid on certain grounds
164. 161Rectification of errors apparent on the face of record
165. 162Bar on jurisdiction of civil courts
166. 163Levy of fee
167. 164Power of Government to make rules
168. 165Power to make regulations
169. 166Laying of rules, regulations and notifications
170. 167Delegation of powers
171. 168Power to issue instructions or directions
172. 169Service of notice in certain circumstances
173. 170Rounding off of tax etc
174. 171Anti-profiteering Measure
175. 172Removal of difficulties
176. 173Amendment of certain Acts
177. 174Repeal and saving

Schedules

This Act has 3 schedules. A schedule is published as a document of its own; the text is reproduced on its page where it has been read, and the document is mirrored here either way.

• Schedule - I [See section 7]159 words
• Schedule - II [See section 7]740 words
• Schedule - III [See section 7]234 words

Provenance. Read from the Government's own scanned gazette with Azure Document Intelligence, and shown whole: the section numbering on the scan does not hold together (starts at 3), and a wrong split would file one section's words under another section's number. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/5aec64cd-25cf-4377-925c-ea2de91fe61b.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/d1b487fc-d81f-4024-b65b-0ac0b083a20c/content).

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 177 sections of this Act has its own page. This page is not a substitute for legal advice.