APGST ActArunachal Pradesh2017
The Arunachal Pradesh Goods and Services Tax Act, 2017
An Act lo make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Arunachal Pradesh and the matters connected therewith or incidental thereto
2017 का अधिनियम संख्या 7
- धाराएँ
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- अध्याय
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विषय-सूची
0Preliminary§ 1–6464 धाराएँ
- 1Short title, extent and commencement
- 2Definitions
- 3Officers under this Act
- 4Appointment of officers
- 5Powers of officers
- 6Authorisation of officers of central tax as proper officer in certain circumstances
- 7Scope of supply
- 8Tax liability on composite and mixed supplies
- 9Levy and collection
- 10Composition levy
- 11Power to grant exemption from tax
- 12Time of supply of goods
- 13Time of supply of services
- 14Change in rate of tax in respect of supply of goods or services
- 15Value of taxable supply
- 16Eligibility and conditions for taking input tax credit
- 17Apportionment of credit and blocked credits
- 18Availability of credit in special circumstances
- 19Taking input tax credit in respect of inputs and capital goods sent for job work
- 20Manner of distribution of credit by Input Service Distributor
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XIIIAudit§ 65–174109 धाराएँ
- 65Audit by tax authorities
- 66Special audit
- 67Power of inspection, search and seizure
- 68Inspection of goods in movement
- 69Power to arrest
- 70Power to summon persons to give evidence and produce documents
- 71Access to business premises
- 72Officers to assist proper officers
- 73Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts
- 74Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement or suppression of facts
- 75General provisions relating to determination of tax
- 76Tax collected but not paid to Government
- 77Tax wrongfully collected and paid to Central Government or State Government
- 78Initiation of recovery proceedings
- 79Recovery of tax
- 80Payment of tax and other amount in instalments
- 81Transfer of property to be void in certain cases
- 82Tax to be first charge on property
- 83Provisional attachment to protect revenue in certain cases
- 84Continuation and validation of certain recovery proceedings
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