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TMI BlogTHE ARUNACHAL PRADESH GOODS AND SERVICES TAX (AMENDMENT) ACT, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... This Act may be called the Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2019. (2) It shall be deemed to have come into force with effect from 15th October, 2018. Provided that different dates may be appointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision. Amendment of section 2. 2. In the principal Act, in section 2, (a) in clause (4), for the words the Appellate Authority and the Appellate Tribunal , the words, brackets and figures the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171 shall be substituted; (b) in clause (16), for the words Central Board of Excise and Customs , the words Central Board of Indirect Taxes and Customs shall be substituted; (c) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely: - (h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher. ; (2) in sub-section (2), for clause (a), the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aining on driving such motor vehicles; (aa) vessels and aircraft except when they are used (i) for making the following taxable supplies, namely: - (A) further supply of such vessels or aircraft; or (B) transportation of passengers; or (C) imparting training on navigating such vessels; 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shmir 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 and figures who is required to collect tax at source under section 52 shall be inserted. Amendment of section 25. 13. In the principal Act, in section 25,-- (a) in sub-section (1), in the proviso for the punctuation mark . , the punctuation mark : shall be substituted and thereafter before the Explanation, the following new proviso shall be inserted, namely: -- Provided further that a person having a unit, as defined in the Special Economic Zones Act, 2005 (Central Act 28 of 2005), in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside 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 busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral 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 . , the punctuation mark : shall be substituted and thereafter the following new proviso shall be inserted, namely: - Provided that the Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rally liable to pay tax or to pay the input tax credit availed, as the case may be, in relation to outward supplies for which the details have been 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 nonrecovery 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pal 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), after the words foreign exchange , the words or in Indian rupees wherever permitted by the Reserve Bank of India shall be inserted; (ii) for sub-clause (e), the following sub-clause shall be substituted, namely: -- (e) in the case of refund of unutilised input tax credit under clause (ii) of the first proviso to sub-section (3), the due date for furnishing of return under section 39 for the period in which such claim for refund arises; . Amendment of section 79. 24. In the principal Act, in section 79, in sub-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. . ..... X X X X Extracts X X X X X X X X Extracts X X X X
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