GST – States – LA/Bill-2/2019 – Dated:- 22-2-2019 – 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 called the Arunachal Pradesh Goods and Service Tax (Amendment) Act, 2019. (2) It shall be deemed to have come into force with effect from 15th October, 2018. Prov
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(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 punctuation mark ; , shall be substituted with punctuation mark . and shall always be deemed to have been omitted; (c) clause (d) shall be omitted and shall always be deemed to have been omitted; (a) after s
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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 punctuation mark : shall be substituted and thereafter the following new proviso shall be inserted, namely: – Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply servic
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hat 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 shall be inserted, namely: – Explanation. – For the purposes of this sub-section, the expression value of exempt supply shall not include the value of activities or transactions specified in Schedule III, except those specified in paragraph 5 of the sai
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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 clause (aa) except when used for the purposes specified therein, life insurance and health insurance: Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making a
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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 (iii), after the word Constitution , the words except the State of Jammu and Kashmir and the States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand shall be inserted. . Amendment of section 24. 12. In the principal Act, in section 24, in clause (x), after the words commerce operator , the words
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ndment 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 punctuation mark : shall be substituted and thereafter the following new proviso shall be inserted, namely: – Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed. . Amendment of section 34. 15. Amendment of se
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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 punctuation mark : shall be substituted and thereafter the following new proviso shall be inserted, namely: – Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein. ; ii. in sub-section (7), for the punctuation mark .
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e 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 furnishing the details of outward supplies by the supplier on the common portal, for the purposes of availing input tax credit by the recipient shall be such as may be prescribed. (4) The procedure for availing input tax credit in respect of outward supplies not furnished under sub-section (3) shall be such as may be prescribed and such procedure may include the maximum amount of the input tax credit which can be so availed, not exce
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s, 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 principal Act, in section 49, – (a) in sub-section (2), for the word and figures section 41 , the words, figures and letter section 41 or section 43A shall be substituted; (b) in sub-section (5), – (i) 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 the input tax credit on account of State tax shall be utilised towards
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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 of section 52. 22. In the principal Act, in section 52, in sub-section (9), for the word and figures section 37 , the words and figures section 37 or section 39 shall be substituted. Amendment of section 54. 23. In the principal Act, in section 54, – (a) in sub-section (8), in clause (a), for the words zero-rated supplies , the words export and exports shall respectively be substituted; (b) in the Explanation, in clause (2), – (i) in sub-clause (c), in item (i), aft
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rder, , 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 substituted. Amendment of section 143. 28. In the principal Act, in section 143, in sub-section (1), in clause (b), in subclause (ii), for the punctuation mark . , the punctuation mark : shall be substituted and thereafter the following new proviso shall be inserted, namely: – Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively. . Amendment of Schedule I. 29. In t
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