The Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2025

wt{:Ffii The Arunachal Pradesh Gazette EXTRAORDINARY PUBLISHED BY AUTHORITY No. 117, Vol. XXXll, Naharlagun, Monday, Aptil 7, 2025, Chaitra 17, 1947 (Saka) GOVERNMENT OFARUNACHAL PRADESH LAWLEGISLATIVEAND JUSTICE DEPARTMENT CIVILSECRETARIAT ITANAGAR NOTIFICATION The 7th April, 2025 No. LaMLegn-2i2025.-The following Act of the Arunachal Pradesh Legislative Assembly which was passed in the Fourth Session of the Eighth Legislative Assembly and received the assent of the Governor of Arunachal Pradesh is hereby published for general information. (Received the assent of tho Governor on 4th April, 2025) THE ARUNACHAL PRADESH GOODSAND SERVICES TAX (AMENOMENT) ACT, 2025 (Act No. 5 of2025) An Act further to amend theArunachal Pradesh Goods and Services TaxAct, 2017, (Act No. 7 ol2C17\ Preamble. Whereas, lt is expedient to amend theArunachal Pradesh Goods and Services TaxAct, 2017, (Act No. 7 of 2017) (hereinafter refened to as the principalAct), in the manner hereinafter appearing; Be it enacted by the Legislative Assembly of Arunachal Pradesh in the Seventy-sixth Year of the Republic of lndia as follows:- title, (1) short 1 ThisAct may be called theArunachal Pradesh Goods and Services ext()nt and Tax (Amendment) Acl, 2025. @mtnencernent (2) lt extends to the whole ofArunachal Pradesh. (3) Save as otherwise provided, the provisions of thisAct shall come into force on such date as the Srtate Government may, by notrfication in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of thisAct and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. 2. Amendment ln the principal Act, in Section 2, for clause (61), the following clause of Sectien 2. shall be substituted, namely:- '(61) "lnput Service Distributor" means an office of the supplier of goods or services or both which receives tax invoices towards the receipt of input services, including invoices an respecl of seryices liable to tax under sub-section (3) or sub-sectjon (4) of Section g, for or on behalf of distinct person referred to Section 25, and liabte to distribute the input tax credit in respect of such invoices in the manner provided in Section 20: Amendment of 3 ln the Principal Act, in Section 9, in sub-section (1), after the words Section 9. 'alcoholic liquor for human consumption", the words 'and un -denatured extra neutral alcohol or rectified spirit used for manufactore of alcoholic liquor, for human consumption" shall be inserted. 2 The Arunachal Pradesh Extraordinary Gazette, Aptil 7, 2025 4. ln the PrincipalAct, in Section 10, in sub-section (5 ), after the words and Amendment of figures "Section 73 or Section 74", the words, figures and letter "or Section Section 10. 74A" shall be inserted. 5. ln the PrincipalAct, after Section 'l'1, the following section shallbe inserted, lnsertion of new namely;- Section 1'lA "11A. Notwithstanding anything contained in this Act, if the Government Power not to that- is satisfied covercoods (a) a practice was, or is, generally prevalent regarding levy of state tax i:l ff,IJffi (including non-levy thereof) on any supply of goods or seNices or ,;; ;;tt ;i and botht generat (b) such supplies were, or are, liabte to,- practice. (i) st€te tax, in cases where according to the said practice, state tax was not, or is not being, levied, or (ii) a higher amount of state tax than what was, or is being, levied, in accordance with the said practice, the Government may, on the recommendation of the Council, by notification in the Official Gazette, direct that the whole of the state tax payable on such supplies, or, as the case may be, the state tax in excess of that payable on such supplies, but for the said practice, shall not be required to be paid in respect of the supplies on which the state tax was not, or is not being levied, or was, or is being, short-levied, in accordance with the said practice". 6. (3),- ln the Principal Act, in Section 13, in sub-section Amendment of (i) s""tion 13' in ctause (b), for the words "by the supplier, the words "by thu supplier. in cases where invoice is required to be issued by the supplier; or" shall be substituted; (ii) after clause (b), the following clause shall be inserted, namely:- "(c) the date of issue of invoice by the recipient, in cases where invoice is to be issued by the recipient:"; (iii) in the first proviso, afterthewords, brackets and letter"orclause (b)", the words, brackets and letter "or clause (c)" shall be inserted. 7. ln the Principal Act, in Section '16, with effect from the 1st day of Amendment of July, 2017, after sub-section (4), lhe following sub-sections shall be Section 16. inserted, namely:- "(5) Notwithstanding anything contained in suFsection (4), in respect of an invoice ordebit note forsupply of goods or servies or both pertaining to the Financial Years 2017-18, 2018-19,2019-20 and 2O2O-21,lhe registered person shall be entitled to take input tax credit in any return under Section 39 which is filed up to the thirtieth day of November, 2021. (6) Where registration of a registered person is cancelled under Section 29 and subsequently the cancellation of registration is revoked by any order, either under Section 30 or pursuant to any order made by the Appellate Authority or the Appellate Tribunal or court and where availmentof input tax credit in respect ofan invoice or debit note was not restricted under suFsection (4) on the date of order of cancellation of registration, the said person shall be entitled to take the input tax credit in respect ofsuch invoice or debit note for supply of goods or services or both, in a return under Section 39,- (i) filec up to thirtieth day of November follorving the financial year to which such invoice ordebit note pertjains orfurnishing of the relevant annual return, whichever is earlier; or (ii) for the period from the date of cancellation of registration or the effective date of cancellation of registration, as the case may be, till the date of order of revocation ofcancellation of registration, where such return is filed within thirty days from the date of order of revocation of cancellation of registration, whichever is later". 8. ln the PrincipalAct, in Section 17, in sub-section (5), inclause(i), forthe Amendmentof words and Rgures "Sections 74, 129 and'130", the words and figures Section 12. "Section 74 in respect of any period up to Financial Year 2023-24" shall be substituted. TheArunachal Pradesh Extraordinary Gazette, Aprt 7, 2025 3 of Substitution 9 ln the Principal Act, for Section 20, the following section shall be Section 20. substituted, namely:- Manner of "20. (1) any office of the supplier goods or services or both which distribution of receives tax invoices towards the receipt of input services, including credit by lnput invoices in respect of services liable to tax under sub-section (3) or Service sub-section (4) of Section 9, for or on behalf of distinct persons referred Distributor to in Sectlon 25, shall be required to be registered as lnput Service Distributor under clause (viii) of Section 24 and shall distribute the input tax credit in respect of such invoices. The input service distributor shall distribute the credit of state tax or integrated tax charged on invoices received by him, including the credit of state or integrated in respect of services subject to levy of tax under sub-section (3) or sub-section (4) ofSection 9 paid by a distinct person registered in the same State as the said lnput Service Distributor, in such manner, within such time and subject to such restriction and conditions as may be prescribed. (3) The credit of state tax shall be distributed as state tax or integrated tax and integrated tax as integrated tax or state tax, by way of issue of a document containing the amount of input tax credit, in such manner as may be prescribed". Amendment 10 ln the PrincipalAct, in Section 2'l , after the words and figures "Section 73 of Section 21 or Section 74', the words, figures and letter "or Section 74A" shall be inserted. Amendment 11 ln the Principal Act, in Section 30,in sub-section (2), after the provrso, of Section 30 the following proviso shall be inserted, namely: - "Provided further that such revocation ofcancellation of registration shall be subjectto such conditions and restriciions, as may be prescribed". Amendment 12 ln the Principal Act, in Section 31,- of Section 31 (a) in sub-section (3), in clause (0, after the words and flgure'bf Sedion 9 shall", the words", within the period as may be prescribed," shall be inserted; (b) afterclause (g), the foilowing Explanation shall be insrted, namely:- 'Explanation. -Fot lhe purposes ofclause (0, the expression "supplier who is not registered" shall include the supplier who is registered solely for the purpose of deduction of tax under Section 51'. Amendment 13. ln the PrincipalAct, in Sectlon 35, in sub-section (6), after the words of Section 35. and figures "Section 73 or Section 74", the words, figures and letter "or Section 74A" shall be inserted. Arnendment '14. ln the Principal Act, ln Section 39, in sub-section (3), the following of Section 39 sub-section shall be substituted, namely:- "(3) Every registered person required tc deduct tax at source under Section 51 shall electronically fumish a return for every calendar month of the deductions made during the month in such form and manner and within such time as may be prescribed: Provided that the said registered person shallfurnish a return for every calendar month whether or not any deductions have been made during the said month'. '15. Amendment ln the PrincipalAct, in Section 49, in sub-section (8), in clause (c), after of Section 49 the words and figures 'Section 73 or Section 74", the words, figures and letter'or Section 74A" shall be inserted. l\mendment 16. ln the PrincipalAct, in Section 50, in sub-section (1), in the proviso, after of Section 50 the words and figures "Section 73 or Section 74", the words, figures and letter "or Section 74A" shall be inserted. Amendment 17. ln the Principal Act, in Section 51, in sub-section (7), after the words of Srrction 5'l and figures "Section 73 or Section 74", the words, figures and letter,,or Section 74A" shall be inserted. Amendment 18. ln the Principal Act, in Section 54,- of Section 54. (a) in sub-section (3), the Second proviso shall be omitted; 4 The Arunachal Pradesh Extraordinary Gazette, Aptil 7 , 2025 (b) after sub-section (14) and before the Explanation, the following sub-Section shall be inserted, namely:- "(15) Notwithstanding anything contained in this Section, no refund of unutilised input tax credit on account ofzero rated supply ofgoods or of integrated tax paid on account ofzero rated supply of goods shall be allowed where such zero rated supply of goods is subiected to export duty". 19. ln the Principal Act, in Section 61 , in sub-section (3), after the words Amendment and figures "Section 73 or Section 74", the words, figures and letter of Section 6.1. "or Section 74A" shall be inserted. 20. ln the Principal Act, in Section 62, in suFsection (1), after the words Amendment and figures "Section 73 or Section 74", the words, figures and letter of Section 62. "or Section 74A' shall be inserted. 21. ln the PrincipalAct, in Section 63, after the words and figures "Section 73 Amendment or Section 74", the words, figures and letter "or Section 74A'shall be of Section 63. inserted. 22. ln the PrincipalAct, in Section 64, in sub-section (2), atlet the words Amendment inserted. SectionT4A" shall be of Section 64. 23. ln the Principal Act, in Section 65, in sub-section (7), after the words Amendment and figures "Section 73 or section 74", the words, figures and letter of Section 65. "or Section 74A" shall be inserted. 24. ln the Principal Act, in section 66, in sub-section (6), after the words Amendment and figures "Section 73 or Sectlon 74", the words, figures and letter of Section 66. "or Section 744" shall be inserted. 25. ln the Principal Act, in Section 70, after sub-section (1), the following Amendment namely:- sub-section shall be inserted, of Section 70. "('tA) All persons summoned under sub-section (1) shall be bound to attend, either in person or by an authorised representative, as such officer may direct, and the person so appearing shall state the truth during examination or make statements or produce such documents and other things as may be required 26. ln the PrincipalAct, in Section 73,- Amendment (i) in the marginal heading, after the words 'Determination of tax", of Section 73' the words and figures "pertaining to the period up to Financial Year 2023-24", shall be inserted: (ii) after sub-section (11), the following sub-section shall be inserted, namely:- "(12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year2023-24". 27. ln the PfincipalAct, in Section 74,- Amendment (i) in the marginal heading, afier the words "Determination of tax", of Section 74' the words and figures", pertaining to the period up to Financial Year 2023-24" , shall be inserted ; (ii) after sub-section (11) and before Explanation 1, the following sub-section shall be inserted, namely :- "(12) The provisions of this section shall be applicable for determination of tax pertaining to the period up to Financial Year 2023-24" . (iii) the Explanation 2 shall be omitted. 28. ln the Principal Act, afier Section 74, the following section shall be lnsertion of new namely:- inserted, Section 74A "74A. (1)Where it appears to the proper offrcerthat any tiax has not Determination been paid or short paid or erroneously refunded, or where input tax credit of lax not paid has been wrongly availed or utilised, he shall serve notice on the person or short paid or chargeable with tax which has not been so paid or which has been so erroneously short paid or to whom the refund has erroneously beeo made, or who refunded or has wrongly availed or utilised input tax credit, requiring him to show input tax credit cause as to why he should not pay the amount specified in the notice wrongly availed along with interest payable thereon under Section 50 and a penalty or utilised for leviable under the provisions ofthisAct or the rules made thereunder: any reason pertaining to Financial Year 2024-25 onward. The Arunachal Pradesh Extraordinary Gazette, April 7, 2025 5 Provided that no notice shall be issued, if the tax which has not been paid or short paid or erroneously refunded orwhere input tax credit has been wrongly availed or utilised in a financialyear is less than one thousand rupees. (2) The proper officer shall issue the notice under sub-section (1) within forty-two months from the due date for furnishing ofannual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilised relates to or within forty-two months from the date of erroneous refund. (3) Where a notice has been issued for any period under sub-section (1), the proper officer may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for such periods other than those covered under sub-section (1), on the person chargeable wath tax. (4) The service of such statement shall be deemed to be service of notice on such person under sub-section (1), subject to the condition that the grounds relied upon for such tax periods other than those covered under sub-section ('l)are the same as are mentioned in the eadier notice. (5) The penalty in case where any tax whlch has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised,- (i) for any reason, other than the reason of fraud or any wilful-misstatement orsuppression of facts to evade tax, shall be equivalent to ten percent of tax due from such person or ten thousand rupees, whichever is higher; (ii) for the reason of fraud or any wilfu l-misstatement or suppression of facts to evade tax shall be equivalent to the tax due from such person. (6) The proper officer shall, after considering the represenEtion, ifany, made by the person chargeable with tax, determine the amountof tax, interest and penalty due from such person and issue an order. (7) The proper officer shall issue the order under sub-section (6) within twelve months from the date of issuance of notice specified in sub-section (2): Provided that where the proper officer is not able to issue the order within the specified period, the Commissione( or an otficer authorised by the Commissioner senior in rank to the proper officer but not below the rank of Joint Commissioner of Stiate Tax, may, having regard to the reasons for delay in issuance of the order under sub-section (6), to be recorded in writing, before the expiry ofthe specifled period, extend the said period further by a maximum of six months. (8) The person chargeable wlth tax where any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful-misstatement or suppression of facts to evade tax, may,- (i) before service or notice under sub-section (1), pay the amount of tax along with interest payable under Section 50 of such tax on lhe basis of his own ascertainment of such tax or the tax as ascertained by the proper olf,cerand inform the proper officer in writing of such payment, and the proper office( on receipt of such information shall not-serve any notice under sub-section (1) or the statement under sub-section (3), as the case may be, in respect of the tax so paid o. any penalty payable under the provisions of this Act or the rules made thereunder; (ii) pay the said tax along with interest payable under Section 50 within sixty days of issue of show cause notice, and on doing so, no penalty shall be payable and allproceedings in respect of the said notice shall be deemed to be concluded. (9) The person chargeable with tax, where any tax has not been paad or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax, may,- 6 The Arunachal Pradesh Extraordinary Gazette, Aprn 7 , 2025 (i) before service of notice under sub-section (1), pay the amount of tax along with interest payable under Section 50 and a penalty equivalent to fifteen percent of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the proper officer and inform the proper otficer in writing of such payment. and the proper officer, on receipt of such information, shall not serve any notice under sub-section (1), in respect of the tax so paid or any penalty payable under the provisions of thisAct or the rules made thereunder; (ii) pay the said tax along with interest payable under Section 50 and a penalty equivalent to twenty-five percent ofsuch tax within sixty days of issue of the notice, and on doing so, all proceedings in respect of the said notice shall be deemed to be concluded; (iii) pay the tax along with interest payable thereon under Section 50 and a penalty equivalent to fifty percent of such tax within sixty days of communication of the order, and on doing so, all proceedings in respect of the said notice shall be deemed to be concluded. (10) Where the proper ofjicer is of the opinion that the amount paid under clause (i) of sub-section (8) or clause (i) ofsub-section (9) falls short of the amount actually payable, he shall proceed to issue the notice as provided for in sub-section (1) in respect of such amount which falls short of the amount actually payable. ('11) Notwithstanding anything contained in clause (i) or clause (ii) of sub-section (8), penalty under clause (i) of sub-section (5) shall be payable where any amount of self-assessed tax or any amount collected as tax has not been paid within a period ofthirty days from the due date of payment of such tax. (12) The provisions of this section shallbe applicable for determination of tax pertaining to the FinancialYeat 2024-25 onwards. Explanation 1.- For the purposes of this Section,- (i) the expression "all proceedings in resp€ct of the said notice" shall not include proceedings under Section 132i (ii) where the notice under the same proceedings is issued to the main person liable to pay tax and some other persons and such proceedings against the main person have been concluded under this section, the proceedings against all the persons liable to pay penalty under Sections 122 and 125 are deemed to be concluded. Explanation 2.-Forthe purposes of thisAct, the expression 'suppression" shall mean non-declaration of facts or information which a taxable person rs required to declare in the return, statement, report or any other document furnished under thisAct or the rules made thereunder, or failure to furnish any information on being asked for, in writing, by the proper officer. 75,- 29. In the Principal Act, in Section Amendment (a) of Section 75 in sub-section (1), after the word and flgures'section 74", the words, brackets, figures and letter "or sub-sections (2) and (7) of Section 744' shall be inserted, (b) after sub-section (2), the following sub-section shall be inserted, namely:- "(2A)Where any Appellate Authority orAppellate Tribunal or court concludes that the penalty under clause (ii) of sub-section (5) of Section 74A is not sustainable forthe reason that the charges of fraud or any wilful-misstatement or suppression of facts to evade tax has not been established against the person to whom the notice was issued, the penalty shall be payable by such person, under clause (i) of sub-section (5) of Section 744''; (c) for sub-section (10), the following sub-section shall be substituted, namely:- "(10) The adjudication proceedings shall be deemed to be concluded, if the order is not issued within the period specified in suFsection (10) of Section 73 or in sub-section (10) of Section 74 ot in sub-section (7) of Section 74A". (d) in suFsectjon ('11), after the word and figures "Section 74", the words, brackets, figures and letter "or sub-section (7) ofSection 74A" shall be inserted; The Arunachal Pradesh Extraordinary Gazelle, Aptil 7 , 2025 7 (e) in sub-section (12), after the words and figures'Section 73 or Section 74", the words, figures and letter "or Section 74A' shall be inserted; (f) in sub-section (13), after the words and figures "Section 73 or Section 74", the words, figures and letter'or Section 74A" shall be inserted. of Amendment 30 ln the PrincipalAct, in Section 104, in sub-section (1), in the Explanation, Section 104. afier the word and figures "Section 74', the words, brackets, figures and letter "or sub-section (2) and (7) of Section 74A" shall be inserted. Amendmentof 31 ln the PrincipalAct, in Section 107, - Section 107. (a) in sub-section (6), in clause (b), for the word "twenty-five", the word "twenty" shall be substituted; (b) in sub-section (11), in the second proviso. after the words and figures "Section 73 or Section 74", the words, figures and letter "or Section 74A" shall be inserted. Amendment of 32. ln the Principal Act, in Section 109, - Section 109. (a) in sub-section (1), afterthe words "RevisionalAuthority", the words", orforconducting an examination or ad.iudicatang the cases referred to in sub-section (2) of Section 171 , if so notified under the said section" shall be inserted; Amendment of 33. ln the PrincipalAct, in Section 112, - Section 112. (a) with effect from the 1st day ofAugust,2024, in sub-section ('l ), after the words "from the date on which the order sought to be appealed against is communicated to the person preferring the appeal", the words', or the date, as may be notified by the Government, on the recommendations of the Council, for filing appeal before the Appellate Tribunal under thisAct, whichever is later", shall be inserted; (b) with effect from the 1st day ofAugust,2024, in sub-section (3), after the words "from the date on which the said order has been passed", the words', or the date, as may be notified by the Government, on the recommendations of the Council, for the purpose of filing application before the Appellate Tribunal under this Act, whichever is later", shall be inserted; (c) in sub-sectlon (6), after the words, brackets and figure "after the expiry of the period referred to in sub-section (1)", the words, brackets and figure 'or permit the filing of an application within three months after the expiry of the period refened to in suFsection (3)" shall be inserted; (d) in sutrsection (8), in clause (b),- (i) for the words 'twenty percent", the words "ten percent' shall be substituted; (ii) for the words "fifty crore rupees", the words "twenty crore rupees" shall be substituted. Amendment of 34. ln the Principal Act, in Sectaon 122, with effecl from the 1st day of Section 122. October, 2023, in sub-section (18), for the words 'Any electronic commerce operator wtlo", the words and figures'Any ebcfonic comrnerce operato( vrho is liable to collect tax at source under Sectjon 52", shall be substituted. new lnsertion 35 ln the Principal Act, after Section 122, the following Section shall be Section '122A. inserted, namely: - Penalty for "122A. (1) Notwithstanding anything contained in this Act, where faalure to any person, who is engaged in the manufacture of goods in respect of register certain which any special procedure relating to registration of machines has machines been notified under Section 148, acts in contravention of the said special used in procedure, he shall, in addition to any penalty that is paid or is payable manufacture of by him under ChapterXV or any other pmvision of this Chapte( be liable goods as per to pay a penaltyequalto an amountofone lakh rupees forevery machines special not so registered. procedure 3 The Arunachal Pradesh Eldraordinary Gazette, Aprn 7, 2025 (2) ln addition to the penalty under sub-section (1),every machine not so registered shall be liable to be liable forseizure and conflscatign; Provided that such machine shall not be confiscated where- (a) The penalty so imposed is paid, and (b) The registration of such machine is made in accordance with the special procedurewithin three days ofthe receipt of communi.ation of the order of penalty. 36. ln the PrincipalAct, in Section 127, afier the words and figures 'Section Amendmentof 73 or Section 74', thewords, figures and letter "or Section 74A" shall be Section 127. inserted. 37. ln the Principal Act, after Section 128, the following seciion shall be lnsertion of new - inserted, namely: Section 128A. '128A. (1) Notwithstanding anything to the contrary contained in Waiverof this Act, where any amount of tax is payable by a person chargeable interest or with tax in accordance with,- penalty or both relating (a) a notice issued under sub-section (1) of Section 73 or a statement to demands issued under sub-section (3) of Section 73, and where no order raised under under sub-section (9) of Section 73 has been issued; or Section 73, (b) for certain an order passed under subsection (9) ofSection 73, and where no tax periods. order under sub-section (1 1) of Section 107 or sub-section (1) of Section '108 has been passed; or (c) an order passed under sub-section (11) of Section 107 or sub-section (1) of Sectlon 108, and where no order under sub-section (1) of Section 113 has been passed, pertaining to the period from 1sJ July, 2017 to 31st March, 2020, ot a part thereof, and the said person pays the full amount of tax payable as per the notice or statement or the order referred to in clause (a), clause (b) or clause (c), as the case may be, on or before the date, as may be notified by the Governmenton lhe recommendations of the Council, no interest under Section 50 and penalty under this Act, shall be payable and all the proceedings in respect of the said notice or order or statement, as the case may be, shall be deemed to be concluded, subjecl to such condltions as may be prescribed; Provlded lhat where a notice has been issued under sub-section (1 ) of Section 74, and an order is passed or required to be passed by the proper officer in pursuance of the direction of theAppelhteAuthority orAppellate Tribunalor a court in accordance with the provisions ofsub-section (2) of Section 75, the said notice or order shall be considered to be a notice or orde( as the case may be, referred to in clause (a) or clause (b) of this sub-section; Provided furtherthat the conclusion ofthe proceedings under this sub-section, in cases where an application is filed under sub-section (3) of Sectjon '107 or under sub-section (3) of Section 1'12 or an appeal is filed by an officer of state tax under sub-section (1) of Section 117 or under sub-section (1) of Section 118 or where any proceedings are anitiated under sub-section (1) of Section 108, against an order referred to in clause (b) or clause (c) or against the directions of the Appellate Authority or the Appellate Tribunal or the court referred to in the first proviso, shall be subject to the condition that the said person pays the additional amount of tax payable, if any, in accordance with the order of the Appellate Authority or the Appellate Tribunal or the court or the Revisaonal Authority, as the case may be, within three months from the date of the said order: Provided also that where such interestand penalty has already been paid, no refund of the same shall be available. (2) Nothing contained in sub-section (1) shall be applicable in respect of any amount payable by the person on account of erroneous refund. (3) Nothing contained in sub-section (1) shall be applicable in respect of cases where an appeal or writ petition filed by the said person is pending before Appeliate Authority or Appellate Tribunal or a court, as the case may be, and has not been withdrawn by the said person on or before the date notrfied under sub-section (1). TheArunachal Pradesh Extraordinary Gazette, Aprn 7, 2025 9 (4) Notwithstanding anything contained in thisAct, where any amount specified under suFsection (1) has been paid and the proceedings are deemed to be concluded under the said sub-section, no appeal under sub-section (1) ofsection 107 orsub-section (1) of Sectbn 112 shall lie against an order referred to in clause (b) or clause (c) of sub-section (1 ), as the case may be". Arnendmentof 38. ln the Principal Act, in Section 14o,with effect from the 1st day of Section 140. July,2017, in sub-section (7), for the words "even ifthe invoices relating to such services are received on or afterthe appointed day', the words "whether the invoices relating to such services are received prior to, on or after, the appointed.day" shall be substituted. Amendmentof 39. ln the Principal Act, in Section 171 ,- Section 17'l . (a) in sub-section (2), the following proviso and Explanation shall be inserted, namely:- 'Provided that the Government may by notification, on the recommendations of the Council, specify the date from which the said Authority shall not accept any request for examination as to whether input tax credits availed by any regastered person or the reduction in the tiax rate have actually resulted in a commensurate reduction in the price ofthe goods orservices or both supplied by him. Explanation. -For the purposes of this sub-section, "request for examination" shall mean the written application filed by an applicant requesting forexamination as to whether inputtax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him.'; (b) the Explanation shall be renumbered as Explanation 1 thereof, and after Explanation 1 as so renumbered, the Explanation shall be inserted, namely:- 'Explanation 2.- For the purposes of this section, the expression "Authority" shall include the ''Appellate Tribunal". Amendment of 40. ln the Princlpal Act, in Schedule lll, after paragraph I and before Schedule-lll. Explanation 1 , the following paragraphs shall be inserted, namely:- '9. Activity of apportronment of co-insurance premium by the lead insurer to the co-ansurer forthe insurance services jointly supplied by the lead insurerand the co-insurer to the insured in co-insurance agreements, subject to the condition that the lead insurer pays the central tax, the State tax, the Union territory tax and the integrated tax on the entire amountof premium paid by the insured. 10. Services by insurer to the reinsurer for which ceding commission or the reinsurance commission is deducted from reinsurance premium paid by the insurer to the reinsurer, subject to the condition that the centraltax, the State tax, the Union territory tax and the integrated tax is paid by the reinsurer on the gross reinsurance premium payable by lhe insurer to the reinsurer, inclusive of the said ceding commission or the reinsurance commission". No refund of 4'1. No refund shallbe made of allthe tax paid orthe input tax credit reversed, tax paid or which would not have been so paid, or not reversed, had Section 118 input tax been in force at all material times. credit r-oversed. Yashpal Garg, IAS Commissionerto the Government of Arunachal Pradesh, Itanagar. Published and printed by Djrectorale of Printing and Stalionery, Nahadagun-209,202$DoP-250+Secy. (tA)-50+ Comm (La,v)- so*Secy (Tax, Excise & Narmlics)-50-4-2025