TaxTMI 
TaxTMI 
Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2026
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....6 (Act No. 9 of 2026) An Act further to amend the Arunachal Pradesh Goods and Services Tax Act, 2017 (Act No. 7 of 2017). Preamble : Whereas, it is expedient to amend the Arunachal Pradesh Goods and Services Tax Act, 2017 (Act No. 7 of 2017) (hereinafter referred to as the principal Act), in the manner hereinafter appearing; Be it enacted by the Legislative Assembly of Arunachal Pradesh in the Seventy-Seventh Year of the Republic of India as follows:- 1. Short title, extent and commencement : (1) This Act may be called the Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2026. (2) It extends to the whole of Arunachal Pradesh. (3) Save as otherwise provided, the provisions of this Act ....
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....of a local self-Government established for discharging civic functions in relation to a Metropolitan area or Municipal area and vested by law with the powers to levy, collect and appropriate any tax, duty, toll, cess or fee, by whatever name called; After clause (116), the following clause shall be inserted, namely: '(116A) "unique identification marking" means the unique identification marking referred to in clause (b) of sub-section (2) of Section 148A and includes a digital stamp, digital mark or any other similar marking, which is unique, secure and non-removable;'. 3. Amendment of Section 12 : In Section 12 of the Arunachal Pradesh Goods and Services Tax Act, 2017 sub-section (4) shall be omitted. 4. Amendment o....
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....der sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and Services Tax Act, 2017," shall be inserted. 7. Amendment of Section 34 : In Section 34 of the Arunachal Pradesh Goods and Services Tax Act, 2017 in sub-section (2), for the proviso, the following proviso shall be substituted, namely:- "Provided that no reduction in output tax liability of the supplier shall be permitted, if the- (i) Input tax credit as is attributable to such a credit note, if availed, has not been reversed by the recipient, where such recipient is a registered person; or (ii) Incidence of tax on such supply has been passed on to any other person, in other cases". 8. Amendment of Section 38 : In Section 38 of the....
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.... "Provided that in case of any order demanding penalty without involving demand of any tax, no appeal shall be filed against such order unless a sum equal to ten percent of the said penalty, in addition to the amount payable under the proviso to sub-section (6) of Section 107 has been paid by the appellant". 12. Insertion of new Section 122B : After Section 122A of the Arunachal Pradesh Goods and Services Tax Act, 2017 the following Section shall be inserted, namely:- Penalty for failure to comply with track and trace mechanism : "122B Notwithstanding anything contained in this Act, where any person referred to in clause (b) of sub-section (1) of Section 148A acts in contravention of the provisions of the said Section, he s....
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....y installed in the place of business of manufacture of such goods, including the identification, capacity, duration of operation and such other details or information, within such time and in such form and manner; (d) pay such amount in relation other system referred to in sub-section (2), as may be prescribed.". 14. Amendment of Scheduled III : In Schedule III of the Arunachal Pradesh Goods and Services Tax Act,2017-- (i) In paragraph 8, after clause (a), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017, namely:- "(aa) Supply of goods warehoused in a Special Economic Zone or in a Free Trade Warehousing Zone to any person before clearanc....