TaxTMI 
TaxTMI 
TaxTMI 
THE ARUNACHAL PRADESH GOODS AND SERVICES TAX (AMENDMENT) BILL, 2019
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....pointed for different provisions of this Ordinance and any reference in any such provision to the commencement of this Ordinance shall be construed as a reference to the coming into force of that provision. Amendment of section 2. 2. In the principal Act, in section 2, -- (a) in clause (4), for the words "the Appellate Authority and the Appellate Tribunal", the words, brackets and figures "the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171" shall be substituted; (b) in clause (16), for the words "Central Board of Excise and Customs", the words "Central Board of Indirect Taxes and Customs "shall be substituted; (c) in clause (17), for sub-clause (h), the following sub-clause shall be substituted, namely: - "(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and"; (d) clause (18) shall be omitted; (e) in clause (35), for the word, brackets and letter "clause (c)", the word, brackets and letter "clause (b)" shall be substituted; (f) in clause (69), in sub-clause (f), after the word and figures "article 371", the words, figure....
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....e crore rupees, as may be recommended by the Council.", the words "one crore and fifty lakh rupees as may be recommended by the Council:" shall be substituted; (c) in the proviso, for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely: - "Provided further that a person who opts to pay tax under clause (a) or clause (b) or clause (c) may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II), of value not exceeding ten per cent. of turnover in the State in the preceding financial year or five lakh rupees, whichever is higher."; (2) in sub-section (2), for clause (a), the following clause shall be substituted, namely: -- "(a) save as provided in sub-section (1), he is not engaged in the supply of services;" Amendment of section 12. 6. In the principal Act, in section 12, in sub-section (2), in clause (a), the words, brackets and figure "sub-section (1) of" shall be omitted. Amendment of section 13. 7. In the principal Act, in section 13, in sub-section (2), the words, brackets and figure "sub-section (2) of" occurring at both the places, shall be omitte....
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.... vehicles, vessels or aircraft referred to in clause (a) or clause (aa) are used for the purposes specified therein; (ii) where received by a taxable person engaged- (I) in the manufacture of such motor vehicles, vessels or aircraft; or (II) in the supply of general insurance services in respect of such motor vehicles, vessels or aircraft insured by him; (b) the following supply of goods or services or both- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance: Provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such goods or services or both is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; (ii) membership of a club, health and fitness centre; and (iii) travel benefits extended to employees on vacation such as leave or home t....
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....m his place of business located outside the Special Economic Zone in the same State"; (b) in sub-section (2),for the proviso, the following new proviso shall be substituted, namely :- "Provided that a person having multiple places of business in the State may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed.". Amendment of section 29. 14. In the principal Act, in section 29, -- (i) in the marginal heading after the word "Cancellation", the words "or suspension" shall be inserted; (ii) in sub-section (1), in clause (c), for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter, the following new proviso shall be inserted, namely: - "Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed."; (iii) in sub-section (2), in the proviso, for the punctuation mark ".", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely: - "Provided further that during pendency of the p....
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....vernment may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein."; iii. in sub-section (9), -- (i) for the words "in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed", the words "in such form and manner as may be prescribed" shall be substituted; (ii) in the proviso, for the words "the end of the financial year", the words "the end of the financial year to which such details pertain" shall be substituted. Insertion of new section 43A. 18. In the principal Act, after section 43, the following new section shall be inserted, namely: - Procedure for furnishing return and availing input tax credit. 43A.(1) Notwithstanding anything contained in sub-section (2) of section 16, section 37 or section 38, every registered person shall in the returns furnished under sub-section (1) of section 39 verify, validate, modify or delete the details of supplies furnished by th....
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....3A" shall be substituted; (b) in sub-section (5), -- (i) in clause (c), for the punctuation mark ";", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely: - "Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;"; (ii) in clause (d), for the punctuation mark ";", the punctuation mark ":" shall be substituted and thereafter the following new proviso shall be inserted, namely: - "Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;". Insertion of new sections 49A and 49B. 21. In the principal Act, after section 49, the following new sections shall be inserted, namely: - Utilisation of input tax credit subject to certain conditions. "49A. Notwithstanding anything contained in section 49, the input tax credit on account of State tax shall be utilised towa....