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The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 Section 14

Title: Notwithstonding onything contoined in

State: Arunachal Pradesh

Year: 2017

poyment is olso received ofter the chonge in rote of tox, the time oI supply sholl be the dote of receipt of poyment or the dote of issue of invoice, whichever is eorlier; or u3 occount of

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The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 Section 57

Title: (6) Notwithsto nding o nyth ing

State: Arunachal Pradesh

Year: 2017

the opplicont. (7) The proper officer sholl issue the order under sub-section (5) within sixty doys from the dote of receipt of opplicotion complete in oll respects. (8) Notwithstonding o nyth in 9 contoined in subsection (5),

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The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 Section 15

Title: (l) The volue of o supply of goods or Volue of

State: Arunachal Pradesh

Year: 2017

but poyment is received ofter the chonge in rote oI tox, the time of supply sholl be the dote of issue of invoice; or (iii) where the poyment hos been received before the dunge in rote of

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The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 Section 13

Title: (l) The liobility to poy tox on services Time of

State: Arunachal Pradesh

Year: 2017

sions oI this section. (2) The time of supply of services sholl be tre eorliest of tre following dotes, nomely:- ll0 extent of such excess omounl sholl, ot the option of the soid supplier, be lhe dote

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The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 Section 31

Title: (1) A registered person supplying Tox invoice

State: Arunachal Pradesh

Year: 2017

toined in sub-sections (l ) ond (2) - (o) o registered person moy, within one month from the dote of issuonce of certifi- cote of registrotion ond in such monner os moy be prescribed, issue o revised

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The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 Section 18

Title: (l) Subject to such conditions ond Avoilobility

State: Arunachal Pradesh

Year: 2017

(o) o person who hos opplied for circum- registrotion under this Act slonces. within thirty doys from the dote on which he becomes lioble to registrotion ond hos been gronted such regis- trotion sholl be entitled to

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The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 Section 116

Title: (1) Any person who is entitled or

State: Arunachal Pradesh

Year: 2017

ond Services Tox Act moy oppeol to the Appellote Tribunol ogoinst such order within three months from the dote on which the order sought to be oppeoled ogoinst is communicoted to the person preferring the oppeol. (2)

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The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 Section 56

Title: lf ony tox ordered to be refunded under lnterest on

State: Arunachal Pradesh

Year: 2017

sub-section (5) of section 54 to ony deloyed opplicont is not refunded within sixty refunds. doys lrom the dote of receipt of opplicotion under sub-section (l ) of thot section, interest ot such rote not exceeding six

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The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 Section 87

Title: (r )

State: Arunachal Pradesh

Year: 2017

of court or trmlgcrndftn of Tribunol or otherwise ond the or order is to toke effect from o dote merger oI eorlier to the dote ofthe order ond componies. ony two or more of such com- ponies

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The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 Section 12

Title: (1) The liobility to poy tox on goods Time oI

State: Arunachal Pradesh

Year: 2017

the provisions ofthis section. (2) The time of supply of goods sholl be the eorlier of the lollowing dotes, nomely:- (o) the dote oI issue of invoice by the supplier or the lost dote on which he

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