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of <h1>Arunachal Pradesh GST Act 2019: Updates Definitions, Procedures, and Compliance; Modifies Tax Liability and Reverse Charge Mechanisms.</h1> The Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2019, amends the 2017 Act to refine definitions, update procedures, and enhance compliance mechanisms. Key changes include adjustments to sections related to the Appellate Authority, modification of tax liability for certain supplies, and the introduction of reverse charge mechanisms for unregistered suppliers. The Act revises registration requirements, input tax credit utilization, and return filing procedures. It also introduces new sections to manage input tax credit utilization and outlines conditions for tax credit application. The amendments aim to streamline GST processes and ensure better alignment with national GST policies.
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