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The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 Section 101

Title: (1) The Appellote Authority moy,

State: Arunachal Pradesh

Year: 2017

Orders of ofter giving the porties to the Appellote oppeol or reference on opportu- Authority. nity of being heord. poss such

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The ARUNACHAL PRADESH (TOURISM TRADE REGISTRATION AND REGULATION) ACT, 2016 Section 35

Title: Renewol of certificote : The tourism unit operotor or trovel ogenvtour operotor or guide or odventure sports operotor,

State: Arunachal Pradesh

Year: 2016

20 certificote ofter o period of one yeor from the dote of issuonce of registrotion certificote by the prescribed outhority ond

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The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 Section 142

Title: (l) Where ony goods on which tox, Miscello

State: Arunachal Pradesh

Year: 2017

ExplonotiorFF or the purposes of this section, the expression "unovoiled input tox credit" meons the omount thot remoins ofter subtrocting the omount of input tox credit olreody ovoiled in respect of copitol goods by the toxoble person

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Brief the judgments behind these acts

The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 Section 39

Title: (l ) Every registered person, otherthon

State: Arunachal Pradesh

Year: 2017

the Stote, inword supplies of goods or services or both, tox poyoble ond tox poid within eighteen doys ofter the end of such quorter. (3) Every registered person required to deduct tox ot source under the provisions

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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

in sub- section ( I ). 259 (6) The Appellote Tribunol moy odmit on oppeol within three months ofter the expiry of the period referred to in sub-section (l ), or permit the flling of o memo-

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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

where the invoice hos been issued prior to the chonge in rote oI tox but poyment is received ofter the chonge in rote oI tox, the time of supply sholl be the dote of issue of invoice;

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The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 Section 98

Title: (1) On receipt of on opplicotion, the

State: Arunachal Pradesh

Year: 2017

such records sholl, os soon os possible, be returned to the soid concerned officer. (2) The Authority moy, ofter exomining the opplicotion ond the records colledforond ofter heoring the opplicont or his outhorised representotive ond the concerned

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The ARUNACHAL PRADESH (TOURISM TRADE REGISTRATION AND REGULATION) ACT, 2016 Section 21

Title: Appeol

State: Arunachal Pradesh

Year: 2016

doys from the dote of communicotion of fre order. On receipt of ony oppeol, *re oppellote oufrority sholl, ofter giving the oppellont o reosonoble opportunity of being heord ond ofter moking such inquiry os it deems proper,

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The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 Section 93

Title: (l )

State: Arunachal Pradesh

Year: 2017

Act, dies, then-- poy tox, (o) il o business corried on by interest or the person is continued ofter penolty in his deoth by his legol certoin representotive or ony other coses. person, such legol represen- totive

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The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 Section 60

Title: (l ) Subiect to the provisions of sub

State: Arunachal Pradesh

Year: 2017

from the dote of the communicotion of tre order issued under sub-section (l ), poss the finolossessment order ofter toking into occount such informotion os moy be required for linolizing the ossessment: Provided thot the period specified

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