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of <h1>Arunachal Pradesh GST Update: Registered Dealers Must Pay Central Tax on Outward Supplies Per Section 12(2)(a.</h1> The Government of Arunachal Pradesh, under the Arunachal Pradesh Goods and Services Tax Act, 2017, has issued a notification for registered dealers who have not opted for the composition levy. These dealers are required to pay central tax on the outward supply of goods at the time specified in section 12(2)(a) of the Act, including situations under section 14. They must also furnish details and returns as outlined in Chapter IX of the Act and its rules. This notification supersedes the previous notification dated October 18, 2017, except for actions completed before the supersession.
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