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<h1>Arunachal Pradesh to Enforce Section 52 of GST Act from October 1, 2018 per Notification No. 39/2018.</h1> The Government of Arunachal Pradesh, through the Department of Tax & Excise, has issued Notification No. 39/2018-State Tax, dated September 13, 2018. This notification announces that the provisions of section 52 of the Arunachal Pradesh Goods and Services Tax Act, 2017, will be enforced starting October 1, 2018. The notification is issued under the authority granted by sub-section (3) of section 1 of the Act, with the Commissioner of State Tax overseeing its implementation.