The Arunachal Pradesh Goods and Services Tax ( Amendemnt) Act, 2022

,{si{ {a The Arunachal Pradesh Gazette EXTRAORDINARY PUBLISHED BY AUTHORITY No. 130, Vol. )(XlX, Naharlagun, Wednesday, April 27, 2022, Vaisakha 7, 1944 (Saka) GOVERNMENT OFARUNACHAL PRADESH LAW LEGISLATIVE AND JUSTICE DEPARTMENT CIVIL SECRETARIAT ITANAGAR NOTIFICATION fhe 26lh ApnL 2022 No. LaMLegn-14/2022.-The followingAct of the Arunachal Pradesh Legislative Assembly which was passed in the Ninth Session of the Seventh Legislative Assembly and recerved the assent of the'Governor of Arunachal Pradesh is hereby published for general information. (Received the assent of the Governor on 22nd Ap ril,20?21 THE ARUANCHAL PRADESH GOODSAND SERVIGES TAX (AMENDMENT} ACT,2022 (ACT NO. 13 OF 2022) An Act Fufther to amend the Arunachal pradesh Goods and s ervices Tax Act, 2o1T (Act No. 7 of 2o1t). : Preamble Whereas, it is expedient to amend the Arunachal Pradesh Goods and Services Tax Acl,2017, (Act No 7 of2017) (hereinafter refened to asthe principalAct), in the manner hereinafter appearing; Be it enacted by the Legislative Assembly ofArunachal Pradesh in the Seventy{hird year ofthe Republic of lndia as follows:- 1. Short title, extent and commeneement : (1) This Act may be called the Arunachal pradesh Goods and Services Tax (Amendment)Act, 2022. (2) lt extends to the whote ofArunachal pradesh. (3) Save as otherwise provided, the provisions of this Act shallcome into force on such date as the Stiate Govemment may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of thisAct shall be construed as a reference to the coming into force of that provision. 2. Amendment of section 7 : ln the prlncipal Act, in section 7, in sub-section (1), after clause (a), the following clause shall be inserted and shall be deemed to h3ve been inserted Wth effect from tne l stday of July, 20'17, namely:-- "(aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, defeffed payment or other valuable consideration. Explanation : For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgement, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another;". 2 The Arunachal Pradesh Extraordinary Gazette, Aptil 27 , 2022 3. Amendment ot section 16 : ln the Principal Act, in section 16, in sub-section (2), after clause (a)' the following clause shall be inserted,namely:- "(aa) the details of the invoice or debit note referred to in clause (a)has been furnished by.the supplier in the statement of outward supplies and such details have been communicated to the recipient ofsuchinvoiceordebitnoteinthemannerSpecifiedundersection3Ti..' 4. Amendment of section 35 : ln the Principal Act, in section 35, sub-section (5) shall be deleted. S. Substitution of new section for section 44 : ln the Principal Act, for sectuon 44, the following section shall be substituted, namely:- "Annual 4 ' 4- . Every registered person, other than an lnput Service Dishibutor, a person paying tax Return undei sdtion 51 or section 52, a casual taxable person and a non-resident taxable person shall fumish an annual return which may include a self-certified reconciliation statement, reconciling the value of supplies declared in the return furnished for the flnancial year, with the audited annual financial statement for every financial year electroni&lly, within such time and in such form and in such manner as may be prescribed: provided that the commissioner may, on the recommendations of the Council, by notification. exempt any class of registered persons from filing annual return under this section: provided further that nothing contained in this section shall apply to any department of the central Government or a state Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of lndia or an auditor appointed for audlting the accounts of local authoritres under any law for the time being in force ". 6. Amsndmcnt of section 50 : ln the PrincipalAct, in section 50,in sub-section (1), for the proviso, the following proviso shall be substituted and shall be deemed to have been substituted with effect from the 1st day oI JulY,2017, namelyl-- ,,provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, shall be payable on that portion of the tax which is paid by debiting the electronic cash ledger". 7. Amendment of secton 74 : ln the Principal Act, in section 74, ln Explanation 1, in clause (ii), for the words and figures "sections 122,125,129 and 130", the words and figures "sections 122 and 125" shall be substituted. B. Amendment o{ $sction 75 :ln the Principal Act, in section 75, in sub-section (12), the following :- Explanation shall be inserted, namely ,Explanation: For the purposes of this sub-section, the expression"self-assessed ta{'shall include the tax payable in respect of details of outward supplies fumished under section 37, but not included in the return furnished under section 39.'. 9. Amendment of section 83 : ln the Principal Act, in seclion 83,for sub-section (1), the following :- sub-section shall be substituted, namely ,(1) Where, after the initiation of any proceeding under chapter xll, chapter xlv or chapter xv the Commissioner is of the opinion that for the purpose of protecting the interest of the Government revenue it is necessary so to do, he may, by order in writing, attach provisionally, any property, including bank account, belonging to the tiaxable person or any person specified in sub-section (1A) of section 122, in such manner as may be prescribed.". i0. Amendment of section 107 : ln the Principal Act, in section 107, in sub-section (6), the following :- proviso shall be inserted, namely . "provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five percent of the penalty has been paid by the appellant."' 11. Amendment of section 129 : ln the Principal Act, in section 129,- (i) in sub-section (1), for clauses (a) and (b), the following clauses shall be substituted, namely:- "(a) on payment of penalty equal to two hundred percent ofthe tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such penaltyi (b) on payment of penalty equal to fifty percent of the valueof the goods or two hundred percent of the tax payable on such goods, whichever is higher, and in case of exempted goods, on payment of an amount equal to five percent of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such penalty"; TheArunachal Pradesh Extraordinary Gazette, Aptil 27, 2022 (ii) sub-section (2) shall be deleted; (iii) for sub-section (3), the following sub-section shall be substituted, namely :- "(3) The proper officer detaining or seizing goods or conveyance shall issue a notice within seven days of such detention or seizure, specifying the penalty payable, and thercafter, pass an order within a period of seven days from the date of service of such notice, for payment of penalty under clause (a) or clause (b) of sub.section (1 ).'; (iv) in suusection (4), for the words "No tax, interest or penalty",the words "No penalty'' shall be substituted; (v) for sub-section (6), the following sub-section shall be substituted, namely:-- "(6) Where the person transporting any goods or the owner of such goods fails to pay the amount of penalty under sub-section (1) within fifteen days from the date of receipt of the copy of the order passed under sub-section (3), the goods or conveyance so detained or seized shall be liable to be sold or disposed of otheMise, in such manner and within such time as may be prescribed, to recover the penalty payable under sub-section (3): Provided that the conveyance shall be released on payment by the transporter of penalty under sub-section (3) or one lakh rupees, whichever is less: Provided further that where the detained or setzed goods are perishable or hazardous in nature or are likely to depreciate in value with passage of time, the said period of fifteen days may be reduced by the proper officer.". '12. Amendment of section 130: lnthe PrincipalAct, in section 130,- (a) in sub-section (1), for the words "Notwithstanding anything conhined in this Act, if', the word 'Where" shall be substituted; (b) in sub-section (2), in the second proviso, for the words,brackets and figures "amount of penalty leviable under sub-section (1) of section 129", the words "penalty equalto hundred percent of the tax payable on such goods" shall be substituted; (c) sub-section (3) shall be omitted. 13. Substitution of new section forsection 151 : ln the PrincipalAct, for section 151, the following section shall be substituted, namely:- Power to call for "151. The Commissioner or an officer authorised by him may, by an order, direct information any person to furnish information relatrng to any matterdealtwih in connection with thisAct, within such time, in such form, and in such manner, as may be specified therein". 14. Amendment of section 152 :ln the PrinciPalAct, in section 152,- (a) in sub-section (1),- (i) the words "of any individual return or part thereof' shall be deleted; (ii) after the words "any proceedings under lhis Acf', the words "vrithout giving an opportunity of being heard to the person concerned" shall be inserted; (b) sub-section (2) shall be omitted. 15. Arnendment to Schedule ll : ln the PrincipalAct,in Schedule ll,paragraph 7 shall be deleted and shall be deemed to have been omitted withe ffect from the 1st day of July, 2017. Onit Panyang, IAS Commissioner to the Govemment of Arunachal Pradesh, lEnagar. published and printed by Direclorate of Printing, Naharlagun.-2222022-OoP'250+Se.1(Law)-50+Secy. O&E)- 50+commr. (Law)-s0-4-2022.