The Arunachal Pradesh Goods and Services Tax ( Amendment) Act, 2020

The Arunachal Pradesh Gazette 
EXTRAORDINARY 

PUBLISHED BY AUTHORITY 
No. 65, Vol. XXV, Naharlagun, Tuesday, February 18, 2020, Magha 29,1941 (Saka) 

GOVERNMENT OF ARUNACHAL PRADESH LAW, LEGISLATIVE AND JUSTICE DEPARTMENT 
ARUNACHAL PRADESH CIVIL SECRETARIAT 

ITANAGAR 

NOTIFICATION 

The 18th February, 2020 
No. Law/Legn-14/2019.—The following Act of the Arunachal Pradesh Legislative Assembly which was passed in the Third Session of the Seventh Legislative Assembly and received the assent of the Governor of Arunachal Pradesh is hereby published for general information, 

(Received the assent of the Governor on 12th February, 2020) 
THE ARUANCHAL PRADESH GOODS AND SERVICES TAX 

(AMENDMENT) ACT, 2020 

(ACT No. 1 0F 2020) 

An 

Act 
further to amend the Arunachal Pradesh Goods and Services Tax Act, 2017. 

Be it enacted by the Legislative Assembly of Arunachal Pradesh in the Seventieth year of the Republic of India as follows; - 

1. (1) ThisActmay be called the Arunachal Pradesh Goods and Services Short title Tax (Amendment) Act, 2020. 
and 

) commence- (2) Saveasotherwise provided in this Act, the provisions of this Act shall ment. be deemed to have come into force with effect from 1% January, 2020. 
Provided that different dates may be appointed for different provisions of this Act 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. Inthe principal Act, in section 2, inclause (4), after the words “the Appellate Amendment Authority for Advance Ruling,”, the words “the National Appeliate. Authority  of section 2. for Advance Ruling,” shall be inserted. 

3. Inthe principal Act, in section 10, — 
Amendment 

: £ of section 10. (1) insub-section (1), after the second proviso, the following Explanation 
shall be inserted, namely : — 

“Explanation — For the purposes of second proviso, the value of 
exempt supply of services provided by way of extending deposits, 
loans or advances in so far as the consideration is represented by 
way of interest or discount shall not be taken into account for 
determining the value of turnover in the State.”; 

(2) insub-section (2),— 

(@) inclause (d), the word “and” oceurring at the end shall be omitted ; 

(B) inclause (), for the word “Councit”, the words “Council ; and” 
shall be substituted;



2 The Arunachal Pradesh Extrzordinary Gazette, February 18, 2020 

(c) afterclause (e), the following clause shall be inserted, namely: — 

“(fy heisneithera casual taxable person nora non-resident taxable 

person:"; 

(3) after sub-section (2), the following new sub-section shall be inserted, 

namely : — 

“(2A) Notwithstanding anything to the contrary contained in this Act, 

but subject to the provisions of sub-sections (3) and (4) of section 

9, a registered person, not eligible to opt to pay tax under sub- 

section (1) and sub-section (2), whose aggregate turnover in the 

preceding financial year did not exceed fifty lakh rupees, may opt 

to pay, in lieu of the tax payable by him under sub-section (1) of 

section 9, an amount of tax calculated at such rate as may be 

prescribed, but not exceeding three per cent. of the turnover in the 

State, if he is not— 

(a) engaged in making any supply of goods or services which 

are not leviable to tax under this Act | 

(b) engagedin making any inter-State outward supplies of goods 

orservices ; 

(c) engagedin making any supply of goods or services through 

an electronic commerce operator who is required to collect 

tax at source under section 52 ; 

(d) a manufacturer of such goods or supplier of such services as 

may be notified by the Government on the recommendations 

of the Council ; and 

(e) acasual taxable person ora non-resident taxable person: 

Provided that where more than one registered person is 

having the same Permanent Account Number issued under 

the Income-tax Act, 1961, the registered person shali not be 

eligible to opt for the scheme under this sub-section unless 

all such registered persons opt to pay tax under this sub- 

section.”,; 

(4) insub-section (3), after the words, brackets and figure “under sub-section 

(5 

(8 

(7 

(1)" atboth the places where they occur, the words, brackets, figure and 

Jetter “or sub-section (2A), as the case may be,” shall be inserted. 

in sub-section (4), after the words, brackets and figure “of sub-section 

(1)", the words, brackets, figure and letter “or, as the case may be, sub- 

section (2A)" shall be inserted 

in sub-section (5), after the words, brackets and figure “‘under sub-section 

(1)", the words, brackets, figure and letter “or sub-section (2A), as the 

case may be,” shall be inserted 

after sub-section (5), the following Explanations shall be inserted, 

namely: — 

“Explanation 1.— For the purposes of computing aggregate turnover of a 

person for determining his eligibility to pay tax under this section, the 

expression “aggregate turnover” shall include the value of supplies made 

by such person from the 1st day of April of a financial year up to the date 

when he becomes liable for registration under this Act, but shall not 

include the value of exempt supply of services provided by way of 

extending deposits, loans or advances in so far as the consideration is 

represented by way of interest or discount. 

Explanation 2. — For the purposes of determining the tax payable by a 

person under this section, the expression “tu i ’ f ; mover in State” 
include the value of following supplies, namely : — Bonee 

(a) supplies from the first f April of a finan o the date day of April of a fi ial y \ a financial year up 
when such person becomes liable for registrati w: i 

h h 
gistration under this Act; 

(b) exemptsu pply of services provi 
loans or advances in so farp vided by way of extending deposits, 

S as i ; 
way of interest or discount the consideration is represented by 

Central 
Act 43 of 
1961.



The Arunachal Pradesh Extraordinary Gazette, February 18, 2020 3 

Amendment 4 
of section 22. 

Amendment 5 

of section 25. 

Central 
Act 18 of 
2016. 

In the Principal Act, in section 22, in sub-section (1), in the second 

proviso, for the punctuation mark “.", the punctuation mark (:) shall be 

substituted and thereafter the following new proviso shall be inserted, 

namely: — 

“Provided also that the Government may, on the recommendations of 

the Council, enhance the aggregate turnover from twenty lakh rupees to 

such amount not exceeding forty lakh rupees in case of supplier who is 

engaged exclusively in the supply of goods, subject to such conditions 

and limitations, as may be notified. 

Explanation.— For the purposes of this sub-section, a person shall be 

considered to be engaged exclusively in the supply of goods even if he 

is engaged in exempt supply of services provided by way of extending 

deposits, loans or advances in so far as the consideration is represented 

by way of interest or discount.”. 

In the principal Act, in section 25, after sub-section (6), the following new 

sub-sections shall be inserted, namely: — 

“(6A) Every registered person shall undergo authentication, or furnish 

proof of possession of Aadhaar number, in such form and manner 

and within such time as may be prescribed: 

Provided that if an Aadhaar number is not assigned to the 

registered person, such person shall be offered alternate and viable 
means of identification in such manner as Government may, on 

the recommendations of the Council, prescribe: 

Provided further that in case of failure to undergo 

authentication or furnish proof of possession of Aadhaar number or 

furnish alternate and viable means of identification, registration 

allotted to such person shail be deemed to be invalid and the other 

provisions of this Act shall apply as if such person does not have a 

registration. 

(6B) On and from the date of notification, every individual shall, in order 

to be eligible for grant of registration, undergo authentication, or 

furnish proof of possession of Aadhaar number, in such manner as 

the Government may, on the recommendations of the Council, 

specify in the said notification: 

Provided that if an Aadhaar number is not assigned to an 

individual, such individual shall be offered alternate and viable means 

of identification in such manner as the Government may, on the 

recommendations of the Council, specify in the said notification. 

(6C) On and from the date of notification, every person, other than an 

individual, shall, in order to be eligible for grant of registration, 

undergo authentication, or furnish proof of possession of Aadhaar 

number of the Karta, Managing Director, whole time Director, such 

number of partners, Members of Managing Committee of 
Association, Board of Trustees, authorised representative, 

authorised signatory and such other class of persons, in such 
manner, as the Government may, on the recommendations of the 

Council, specify in the said notification: 

Provided that where such person or class of persons have 

not been assigned the Aadhaar Number, such person or class of 

persons shall be offered alternate and viable means of identification 

in such manner as the Government may, on the recommendations 

of the Council, specify in the said notification. 

(6D) The provisions of sub-section (6A) or sub-section (6B) or sub-section 

(6C) shall not apply to such person or class of persons or part of 

the State, as the Government may, on the recommendations of 

the Council, specify by notification. 

Explanation. — For the purposes of this section, the expression 

“Aadhaar number” shall have the same meaning as assigned to it 

in clause (a) of section 2 of the Aadhaar (Targeted Delivery of 

Financial and Other Subsidies, Benefits and Services) Act, 2016.”



4 The Arunachal Pradesh Extraordinary Gazette, February 18, 2020 

Insertion of 6. In the Principal Act, after section 31, the following new section 

new section shall be inserted, namely: — 
31A. 

“Facility of “31A. The Government may, on the recommendations of the 

digital Council, prescribe a class of registered persons who shall 

payment to provide prescribed modes of electronic payment to the 
recipient. recipient of supply of goods or services or both made by 

him and give option to such recipient to make payment 

accordingly, in such manner and subject to such conditions 

and restrictions, as may be prescribed.” 

Amendment 7. |, the Principal Act, in section 39, — 
of section % 
39. (1) for sub-sections (1) and (2), the following sub-sections shall 

be substituted, namely: — 

“(1) Every registered person, other than an Input Service 

Distributor or a non-resident taxable person or a person 

paying tax under the provisions of section 10 or section 51 
or section 52 shall, for every calendar month or part thereof, 

furnish, a return, electronically, of inward and outward 

supplies of goods or services or both, input tax credit availed, 
tax payable, tax paid and such other particulars, in such 

form and manner, and within such time, as may be 

prescribed: 

Provided that the Government may, on the 

recommendations of the Council, notify certain class of 

registered persons wha shall furnish a return for every quarter 

or part thereof, subject to such conditions and restrictions 

as may be specified therein. 

(2) Aregistered person paying tax under the provisions of section 

10, shall, for each financial year or part thereof, furnish a 

return, electronically, of turnover in the State, inward supplies 

of goods or services or both, tax payable, tax paid and such 

other particulars in such form and manner, and within such 

time, as may be prescribed.”; 

(2) forsub-section (7), the following sub-section shall be substituted, 

namely: — 

“(7) Every registered person who is required to furnish a return 

under sub-section (1), other than the person referred to in the 

proviso thereto, or sub-section (3) or sub-section (5), shall 

pay to the Government the tax due as per such return not 

later than the last date on which he is required to furnish such 

return: 

Provided that every registered person furnishing return 
under the proviso to sub-section (1) shall pay to the 

Government, the tax due taking into account inward and 

outward supplies of goods or services or both, input tax credit 

availed, tax payable and such other particulars during a month, 

in such form and manner, and within such time, as may be 

prescribed: 

Provided further that every registered person furnishing 
return under sub-section (2) shall pay to the Government, the 

tax due taking into account turnover in the State, inward 
supplies of goods or services or both, tax payable, and such 
other particulars during a quarter, in such form and manner, 

and within such time, as may be prescribed.”. 

Amendment 8. In the Principal Act, in section 44, in sub-section (1), for the 
of section punctuation mark “.", the punctuation mark (:) shall be 
44, substituted and thereafter the following new provisos shall be 

inserted, namely: - 

“Provided that the Commissioner may, on the 
recommendations of the Council and for reasons to be recorded 
in writing, by notification, extend the time limit for furnishing the 
annual return for such class of registered persons as may be 
specified therein:



The Arunachal Pradesh Extraordinary Gazette, February 18, 2020 5 

Provided further that any extension of time limit notified by the 
Commissioner of Central tax shall be deemed to be notified by the 

Commissioner.” 

9. Inthe Principal Act, in section 49, after sub-section (9), the following new 
sub-sections shall be inserted, namely: — 

“(10) A registered person may, on the common portal, transfer any Amendment 
amount of tax, interest, penalty, fee or any other amount available  of section 49. 

in the electronic cash ledger under this Act, to the electronic cash 

ledger for integrated tax, central tax, State tax or cess, in such 

form and manner and subject to such conditions and restrictions 

as may be prescribed and such transfer shall be deemed to be a 

refund from the electronic cash ledger under this Act 

(11) Where any amount has been transferred to the electronic cash 

ledger under this Act, the same shall be deemed to be deposited 

in the said ledger as provided in sub-section (1).". 

10. Inthe Principal Act, in section 50, in sub-section (1), for the punctuaton Amendment 

mark “.", the punctuation mark (:) shall be substituted and thereafterthe of section 50. 

following new proviso shall be inserted, namely: — 

“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 levied on that portion of the tax that is paid by debiting the 

electronic cash ledger.”. 

11. Inthe Principal Act, in section 52, — Amendment 

f section 52. 
(1) insub-section (4), for the punctuation mark *.", the punctuation mark (:) il 

shall be substituted and thereafter the following new provisos shall 

be inserted, namely: — 

“Provided that the Commissioner may, for reasons to be 

recorded in writing, by notification, extend the time fimit for furnishing 

the statement for such class of registered persons as may be 

specified therein: 

Provided further that any extension of time limit notified by the 

Commissioner of Central tax shall be deemed to be notified by the 

Commissioner.”; 

(2) insub-section (5), for the punctuation mark “.", the punctuation mark (:) 

shall be substituted and thereafter the following new provisos shall 

be inserted, namely: — 

“Provided that the Commissioner may, on the 

recommendations of the Counczil and for reasons to be recorded 

in writing, by notification, extend the time limit for furnishing the 

annual statement for such class of registered persons as may 
be specified therein: 

Provided further that any extension of time limit notified by the 

Commissioner of Central tax shall be deemed to be notified by the 

Commissioner.”. 

12. Inthe Principal Act, after section 53, the following new section shall be Insertion of 

inserted, namely: — new section 
53A. 

“53A. Where any amount has been transferred from the electronic “Transfer of 

cash ledger under this Act to the electronic cash ledger under certain 

the Arunachal Pradesh Goods and Services TaxAct or underthe amounts. 

Integrated Goods and Services TaxAct or under the Goods and 

Services Tax (Compensation to States) Act, the Government 

shall, transfer to the central tax account or integrated tax account 

or cess account, an amount equal to the amount transferred 
from the electronic cash ledger, in such manner and within such 

time as may be prescribed.”



6 The Arunachal Pradesh Extraordinary Gazette, February 18, 2020 

Amendment 13. 

of section 54. 

Amendment 14. 
of section 95. 

Insertion of 15, 
‘new section 
101A. 

“National 
Appellate 
Authority for 

Advance 
Ruling under 

CGST Act, 
shall be 

Appellate 

Authority 

under this 
Act. 

Amendment 16. 
of section 
102. 

Amendment 17. 
of section 103. 

In the Principal Act, in section 54, after sub-section (8), the 

following new sub-section shall be inserted with effect from the 

1% of September, 2019, namely: — 

“(8A) Where the Central Government has disbursed the refund 

of State tax, the Government shall transfer an amount 

equal to the amount so refunded, to the Central 

Government’. 

in the principal Act, in section 95, — 

(1) inclause (a), — 

(a) after the words "Appellate Authority”, the words “or 
the National Appellate Authority” shall be inserted; 

(b) after the words and figures “of section 100", the words, 

figures and letter “or of section 101C of the the Central 

Goods and Services Tax Act” shall be inserted; 

(2) inclause (e), for the punctuation mark “.", the punctuation 

mark (;) shall be substituted and thereafter the following 

new clause shall be inserted, namely: — 

‘(f) “National Appellate Authority” means the National 

Appellate Authority for Advance Ruling referred to in section 

101A." 

In the Principal Act, after section 101, the following new section 
shall be inserted, namely: — 

“101A. Subject to the provisions of this chapter, for the purposes 

of this Act, the National Appellate Authority for Advance Ruling 

constituted under section 101A of the Central Goods and 

Services Act shall be deemed to be the National Appellate 

Authority for Advance Ruling under this Act” 

In the Principal Act, in section 102, in the opening portion, : — 

(1) after the words “Appellate Authority”, at both the places 

where they occur, the words “or the National Appellate 

Authority” shall be inserted; 

(2) after the words and figures “or section 101", the words, 

figures and letter “or section 101C of the Central Goods 

and Services Tax Act, respectively,” shall be inserted; 

(3) for the words “or the appellant”, the words “, appellant, the 

Authority or the Appellate Authority” shall be substituted. 

In the Principal Act, in section 103, — 

(1) after sub-section (1), the following new sub-section shall 

be inserted, namely: — 

“(1A) The Advance Ruling pronounced by the National 

Appellate Authority under this Chapter shall be 
binding on— 

(a) theapplicants, being distinct persons, who had 

sought the ruling under sub-section (1) of section 

101B of the Arunachal Pradesh goods and 

Services Tax Act and all registered persons 

having the same Permanent Account Number 
issued under the Income-tax Act, 1961; 

Central 
Act 43 
of1961.



The Arunachal Pradesh Extraordinary Gazette, February 18, 2020 7 

Central 
Act43of 

1961. 

18. 

19. 

20. 

21, 

2) 

(b) the concerned officers and the jurisdictional officers 

in respect of the applicants referred to in clause 
(a) and the registered persons having the same 

Permanent Account Number issued under the 

Income-taxAct, 1961."; 

in sub-section (2), after the words, brackets and figure “in 

sub-section (1)*, the words, brackets, figure and letter “and 

sub-section (1A)" shall be inserted. 

In the Principal Act, in section 104, in sub-section (1),— 

(1) 

() 

after the words “Authority or the Appellate Authority”, the 
words “or the National Appellate Authority” shall be inserted; 

after the words and figures “of section 101", the words, figures 

and letter “or under section 101C of the Central Goods and 

Services Tax Act” shall be inserted. 

In the Principal Act, in section 105, — 

(1) 

() 

(©) 

In the Principal Act, in section 106, — 

(W] 

) 

Amendment 
of section 
104. 

for the marginal heading, the following marginal heading shall Amendment 

be substituted, namely: — of section 
105. 

“Powers of Authority, Appellate Authority and National 

Appellate Authority.”; 

in sub-section (1), after the words “Appellate Authority”, the 

words “or the National Appellate Authority” shall be inserted; 

in sub-section (2), after the words “Appellate Authority” at 

both the places where they occur, the words “or the National 

Appeliate Authority” shall be inserted. 

for the marginal heading, the following marginal heading shall 

be substituted, namely: — 

“Procedure of Authority, Appellate Authority and National 

Appellate Authority.”; 

after the words “Appellate Authority”, the words “or the 

National Appellate Authority” shall be inserted. 

In the Principal Act, in section 171, after sub-section (3), the 

following new sub-section shall be inserted, namely: — 

“(3A) Where the Authority referred to in sub-section (2), after 

holding examination as required under the said sub-section 
comes to the conclusion that any registered person has 

profiteered under sub-section (1), such person shall be 

liable to pay penalty equivalent to ten per cent of the amount 

so profiteered: 

Provided that no penalty shall be leviable if the 
profiteered amount is deposited within thirty days of the 
date of passing of the order by the Authority. 

Explanation.— For the purposes of this section, the 

expression “profiteered” shall mean the mount determined 

on account of not passing the benefit of reduction in rate of 

tax on supply of goods or services or both or the benefit of 

input tax credit to the recipient by way of commensurate 

reduction in the price of the goods or services or both.”. 

G.S. Meena, 

Amendment 
of section 
106. 

Amendment 
of section 
171. 

IAS 
Commissioner to the 

GovernmentArunachal Pradesh, 

Itanagar. 

Published and printed by Directorate of Printing, Naharlagun. - 125/2020-DoP-250+Secy.(LA)-50+ 

Commissioner(T&E)-100+Secy. (Law & Judl.)-100-2-2020.