Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2023

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....that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision. 2. Amendment of section 2.-- In section 2 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act),-- (a) after clause (80), the following clauses shall be inserted, namely :-- "(80A) 'online gaming' means offering of a game on the internet or an electronic network and includes online money gaming ; (80B) 'online money gaming' means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force ;" ; (b) after clause (102), the following clause shall be inserted, namely :-- "(102A) 'specified actionable claim' means the action....

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....ollowing clause shall be inserted, namely :-- "(fa) goods or services or both received by a taxable person, which are used or intended to be used for activities relating to his obligations under corporate social responsibility referred to in section 135 of the Companies Act, 2013 ;". 6. Amendment of section 23.--In the principal Act, in section 23, for sub-section (2), the following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely :-- "(2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act.". 7. Amendment of section 24.--In section 24 of the principal Act,-- (a) in clause (xi), the word "and" occurring at the end, shall be omitted ; (b) after clause (xi), the following clause shall be inserted, namely :-- "(xia) every person supplying online money gaming from a place outside India to a person in India ; a....

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....subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said annual return.". 12. Amendment of section 52.--In the principal Act, in section 52, after sub-section (14), the following sub-section shall be inserted, namely :-- "(15) The operator shall not be allowed to furnish a statement under sub-section (4) after the expiry of a period of three years from the due date of furnishing the said statement : Provided that, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow an operator or a class of operators to furnish a statement under sub-section (4), even after the expiry of the said period of three years from the due date of furnishing the said statement.". 13. Amendment of section 54.--In the principal Act, in section 54, in sub-section (6), the words "excluding the amount of input tax credit provisionally accepted," shall be omitted. 14....

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....ench or Regional Benches", the words "Principal Bench" shall be substituted. 20. Amendment of section 119.--In the principal Act, in section 119,-- (a) for the words "National or Regional Benches", the words "Principal Bench" shall be substituted ; (b) for the words "State Bench or Area Benches", the words "State Benches" shall be substituted. 21. Amendment of section 122.--In the principal Act, in section 122, after sub-section (1A), the following sub-section shall be inserted, namely :-- "(1B) Any electronic commerce operator who,-- (i) allows a supply of goods or services or both through it by an unregistered person other than a person exempted from registration by a notification issued under this Act to make such supply ; (ii) allows an inter-State supply of goods or services or both through it by a person who is not eligible to make such inter-State supply ; or (iii) fails to furnish the correct details in the statement to be furnished under sub-section (4) of section 52 of any outward supply of goods effected through it by a person exempted from obtaining registration under this Act, shall be liable to pay a penalty of ten thousand rupees, or an amount equivalen....