Arunachal Pradesh Goods and Services Tax (Second Amendment) Rules, 2025

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....In exercise of the powers conferred by Section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017),the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax Rules, 2017, namely :- 1. (1) These rules may be called the Arunachal Pradesh Goods and Services Tax (Second Amendment) ....

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.... (1) of Section 128A, includes a demand of tax, partially for the period mentioned in the said sub-section and partially for a period other than mentioned in the said sub-section". (b) in rule 164, in sub-rule 7, after the first proviso, the following proviso shall be inserted, namely: - "Provided further that where the notice or statement or order mentioned in sub-section (1) of....