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of <h1>Arunachal Pradesh GST Amendment Bill 2019: Updates Definitions, Registration Thresholds, Input Tax Credits, and Tax Applicability Retroactively.</h1> The Arunachal Pradesh Goods and Services Tax (Amendment) Bill, 2019, seeks to amend the Arunachal Pradesh GST Act, 2017. Key amendments include changes to definitions, such as replacing 'Central Board of Excise and Customs' with 'Central Board of Indirect Taxes and Customs,' and modifications to sections concerning taxable supplies, registration thresholds, and input tax credit utilization. The Bill introduces new sections, including procedures for furnishing returns and availing input tax credits, and updates provisions related to cancellation or suspension of registration. It also revises schedules to clarify tax applicability on specific transactions and supplies, effective retroactively from July 1, 2017.
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