THE ARUNACHAL PRADESH GOODS AND SERVICES TAX (AMENDMENT) BILL, 2019
LA/Bill-2/2019 Dated:- 22-2-2019 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
ARUNACHAL PRADESH
LEGISLATIVE ASSEMBLY SECRETARIAT
ITANAGAR
–
NOTIFICATION
The 22nd February, 2019
No. LA/Bill-2/2019.-The following Bill introduced in the Arunachal Pradesh Legislative Assembly on the 21st February, 2019 is published under Rules 73 of the Rules of Procedure and Conduct of Business in Arunachal Pradesh Legislative Assembly for general information.
BILL NO. 2 OF 2019
(As introduced in the Legislative Assembly on 21st February, 2019)
THE ARUNACHAL PRADESH GOODS AND SERVICES TAX
(AMENDMENT) BILL, 2019
A
BILL
to amend the Arunachal Pradesh Goods and Service Tax Act, 2017 (Act No. 7 of 2017).
BE it enacted by the Legislative Assembly of Arunachal Pradesh in the Seventieth-Year of Republic of India as follows,-
1. Short title and commencement : (1) This Act may be c
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race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and”;
(d) clause (18) shall be omitted;
(e) in clause (35), for the word, brackets and letter “clause (c)”, the word, brackets and letter “clause (b)” shall be substituted;
(f) in clause (69), in sub-clause (f), after the word and figures “article 371”, the words, figures and letter “and article 371J” shall be inserted;
(g) in clause (102), the following new Explanation shall be clarified that the expression “services” includes facilitating or arranging transactions in securities;”.
Amendment of section 7.
3. In the principal Act, in section 7, with effect from the 1st day of July, 2017,
in sub-section (1),
(a) in clause (b), after the words “or furtherance of business;”, the word “and” shall be inserted and shall always be deemed to have been inserted;
(b) in clause (c), after the words “a consideration”, the word “and” shall be omitted and the punctuatio
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o shall, in respect of supply of specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such supply of goods or services or both, and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to such supply of goods or services or both.”.
Amendment of section 10.
5. In the principal Act, in section 10,
(1) in sub-section (1),
(a) for the words “in lieu of the tax payable by him, an amount calculated at such rate”, the words, brackets and figures “in lieu of the tax payable by him under sub-section (1) of section 9, an amount of tax calculated at such rate” shall be substituted;
(b) in the proviso, for the words “one crore rupees, as may be recommended by the Council.”, the words “one crore and fifty lakh rupees as may be recommended by the Council:” shall be substituted;
(c) in the proviso, for the punctuation mark “.”, the p
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ection 16.
8. In the principal Act, in section 16, in sub-section (2),
(a) in clause (b), for the Explanation, the following Explanation shall be substituted, namely: –
“Explanation. – For the purposes of this clause, it shall be deemed that the registered person has received the goods or, as the case may be, services
(i) where the goods are delivered by the supplier to a recipient or any other person on the direction of such registered person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to goods or otherwise;
(ii) where the services are provided by the supplier to any person on the direction of and on account of such registered person.”;
(b) in clause (c), for the word and figures “section 41”, the words, figures and letter “section 41 or section 43A” shall be substituted.
Amendment of section 17.
9. In the principal Act, in section 17,
(a) in sub-section (3), the following new Explanation s
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or
(D) imparting training on flying such aircraft;
(ii) for transportation of goods;
(a) services of general insurance, servicing, repair and maintenance in so far as they relate to motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa):
Provided that the input tax credit in respect of such services shall be available-
(i) where the motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein;
(ii) where received by a taxable person engaged-
(I) in the manufacture of such motor vehicles, vessels or aircraft; or
(II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him;
(b) the following supply of goods or services or both-
(i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clau
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ries 84 and 92A” shall be substituted.
Amendment of section 22.
11. In the principal Act, in section 22,
(a) in sub-section (1),
(i) for the word “ten” the word “twenty” shall be substituted;
(ii) for the punctuation mark “.”, the punctuation mark “:” shall be substituted and thereafter the following new provisos shall be inserted, namely:
“Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees:
Provided further that where such person makes taxable supplies of goods or services or both from a special category State in respect of which the Central Government has enhanced the aggregate turnover referred to in the first proviso, he shall be liable to be registered if his aggregate turnover in a financial year exceeds the amount equivalent to such enhanced turnover.”;
(b) in the Explanation, in clause
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e the Special Economic Zone in the same State”;
(b) in sub-section (2),for the proviso, the following new proviso shall be substituted, namely :-
“Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.”.
Amendment of section 29.
14. In the principal Act, in section 29,
(i) in the marginal heading after the word “Cancellation”, the words “or suspension” shall be inserted;
(ii) in sub-section (1), in clause (c), for the punctuation mark “.”, the punctuation mark “:” shall be substituted and thereafter, the following new proviso shall be inserted, namely: –
“Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.”;
(iii) in sub-section (2), in the proviso, for the punctuation mark “.”, the
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In the principal Act, in section 35, in sub-section (5), for the punctuation mark “.”, the punctuation mark “:” shall be substituted and thereafter the following new proviso shall be inserted, namely: –
“Provided that nothing contained in this sub-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 India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.”.
Amendment of section 39.
17. In the principal Act, in section 39, –
i. in sub-section (1),
(i) for the words “in such form and manner as may be prescribed”, the words “in such form, manner and within such time as may be prescribed” shall be substituted;
(ii) the words “on or before the twentieth day of the month succeeding such calendar month or part thereof” shall be omitted;
(iii) for the punctuation mark “.”, the punctua
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sion or incorrect particulars are noticed”, the words “in such form and manner as may be prescribed” shall be substituted;
(ii) in the proviso, for the words “the end of the financial year”, the words “the end of the financial year to which such details pertain” shall be substituted.
Insertion of new section 43A.
18. In the principal Act, after section 43, the following new section shall be inserted, namely: –
Procedure for furnishing return and availing input tax credit.
43A.(1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by the suppliers.
(2) Notwithstanding anything contained in section 41, section 42 or section 43, the procedure for availing of input tax credit by the recipient and verification thereof shall be such as may be prescribed.
(3) The procedure for furnishi
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en furnished under sub-section (3) or sub-section (4) but return thereof has not been furnished.
(7) For the purposes of sub-section (6), the recovery shall be made in such manner as may be prescribed and such procedure may provide for non-recovery of an amount of tax or input tax credit wrongly availed not exceeding one thousand rupees.
(8) The procedure, safeguards and threshold of the tax amount in relation to outward supplies, the details of which can be furnished under sub-section (3) by a registered person, –
(i) within six months of taking registration;
(ii) who has defaulted in payment of tax and where such default has continued for more than two months from the due date of payment of such defaulted amount, shall be such as may be prescribed.”
Amendment of section 48.
19. In the principal Act, in section 48, in sub-section (2), after the word and figures “section 45”, the words “and to perform such other functions” shall be inserted.
Amendment of section 49.
20. In the
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integrated tax;”.
Insertion of new sections 49A and 49B.
21. In the principal Act, after section 49, the following new sections shall be inserted, namely: –
Utilisation of input tax credit subject to certain conditions.
“49A. Notwithstanding anything contained in section 49, the input tax credit on account of State tax shall be utilised towards payment of integrated tax or State tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilized fully towards such payment.
Order of utilisation of input tax credit.
49B. Notwithstanding anything contained in this Chapter and subject to the provisions of clause (e) and clause (f) of sub-section (5) of section 49, the Government may, on the recommendations of the Council, prescribe the order and manner of utilisation of the input tax credit on account of integrated tax, central tax, State tax or Union territory tax, as the case may be, towards payment of any such tax.”.
Amendment
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b-section (4), for the punctuation mark “.”, the punctuation mark “:” shall be substituted and thereafter the following new Explanation shall be inserted, namely: –
“Explanation. For the purposes of this section, the word person shall include “distinct persons” as referred to in sub-section (4) or, as the case may be, sub-section (5) of section 25.”.
Amendment of section 107.
25. In the principal Act, in section 107, in sub-section (6), in clause (b), after the words “arising from the said order,”, the words “subject to a maximum of twenty-five crore rupees,” shall be inserted.
Amendment of section 112.
26. In the principal Act, in section 112, in sub-section (8), in clause (b), after the words “arising from the said order,” the words “subject to a maximum of fifty crore rupees,” shall be inserted.
Amendment of section 129.
27. In the principal Act, in section 129, in sub-section (6), for the words “seven days” occurring at both the places, the words “fourteen days” shall be su
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