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    <title>Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2023</title>
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    <description>The Act defines online money gaming and designates activities including betting, casinos, gambling, horse racing, lottery and online money gaming as specified actionable claims, makes platform organizers and operators deemed suppliers liable for GST, adopts a definition of virtual digital assets by reference, tightens registration and three-year time bars for furnishing returns and statements (subject to notified exceptions), restructures appellate and penalty provisions including specific liabilities for electronic commerce operators, and creates a consent-based mechanism for sharing taxpayer data via the common portal with statutory protection for the Government and portal.</description>
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