Amendment status not verified — confirm the current text below against the official source.
In the Principal Act, in section 30, in sub-section {1),- (a) for the words "the prescribed manner within thirty days from the date of service of the cancellation order.", the words "such manner, within such time and subject to such conditions and restrictions, as may be prescribed.” shall be substituted; {b) the proviso shall be omitted. In the Principal Act, in section 37, after sub-section (4), the following sub-gection shall be inserted, namely:- *(5) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details: 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 a registered person or a class of registered persons to furnish the detaifs of outward supplies for a tax period under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said details.”. In the Principal Act, in section 38, after sub-section (10), the following sub-section shall be inserted, namely:- "(11) Aregistered person shall not be allowed to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said returmn: 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 a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return.”. In the Principal Act, Section 44 shall be renumbered as sub-section (1) thereof, and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely:- “(2) Aregistered person shall not be allowed to furnish an annual return under sub-section (1) for a financial year after the expiry of a period of three years from the due date of furnishing the said annual return: Provided that the Government may, on the recommendations of the Council, by notification, and 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 afinancial 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.”. In the Principal Act, in section 52, after sub-section (14), the following sub-section shall be inserted, namely:- "(15) The operator shalt 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 sald period of three years from the due date of furnishing the said statement”, Inthe Principal Act, in section 54, in sub-section (8), the words "excluding the amount of input tax credit provisionally accepted,” shall be omitted. In the Principal Act, in section 56, for the words "from the date immediately after the expiry of sixty days from the date of receipt of application under the said sub-section till the date of refund of such tax", the words “for the period of delay beyond sixty days from the date of receipt of such application till the date of refund of such tax, to be computed in such manner and subject to such conditions and restrictions as may be prescribed" shall be substituted. in the Principal Act, in section 62, in sub-section (2),~ (a) for the words “thirty days”, the words "sixty days" shall be substituted; (b) the following proviso shall be inserted, namely:- Amendment of section 30 Amendment of section 37 Amendment of section 39 Amendment of section 44 Amendment of section 52 Amendment of section 54 Amendment of section 56 Amendment of section 62 4 The Arunachal Pradesh Extraordinary Gazette, September 29, 2023 Substitution of