Amendment status not verified — confirm the current text below against the official source.
ln the PrincipalAct, in Section 17, in sub-section (5), inclause(i), forthe Amendmentof words and Rgures "Sections 74, 129 and'130", the words and figures Section 12. "Section 74 in respect of any period up to Financial Year 2023-24" shall be substituted. TheArunachal Pradesh Extraordinary Gazette, Aprt 7, 2025 3 Substitution of 9 Section 20. Manner of distribution of credit by lnput Service Distributor (3) Amendment of Section 21 10 Amendment of Section 30 11 Amendment of Section 31 12 ln the Principal Act, for Section 20, the following section shall be substituted, namely:- "20. (1) any office of the supplier goods or services or both which receives tax invoices towards the receipt of input services, including invoices in respect of services liable to tax under sub-section (3) or sub-section (4) of Section 9, for or on behalf of distinct persons referred to in Sectlon 25, shall be required to be registered as lnput Service Distributor under clause (viii) of Section 24 and shall distribute the input tax credit in respect of such invoices. The input service distributor shall distribute the credit of state tax or integrated tax charged on invoices received by him, including the credit of state or integrated in respect of services subject to levy of tax under sub-section (3) or sub-section (4) ofSection 9 paid by a distinct person registered in the same State as the said lnput Service Distributor, in such manner, within such time and subject to such restriction and conditions as may be prescribed. The credit of state tax shall be distributed as state tax or integrated tax and integrated tax as integrated tax or state tax, by way of issue of a document containing the amount of input tax credit, in such manner as may be prescribed". ln the PrincipalAct, in Section 2'l , after the words and figures "Section 73 or Section 74', the words, figures and letter "or Section 74A" shall be inserted. ln the Principal Act, in Section 30,in sub-section (2), after the provrso, the following proviso shall be inserted, namely: - "Provided further that such revocation ofcancellation of registration shall be subjectto such conditions and restriciions, as may be prescribed". ln the Principal Act, in Section 31,- (a) in sub-section (3), in clause (0, after the words and flgure'bf Sedion 9 shall", the words", within the period as may be prescribed," shall be inserted; (b) afterclause (g), the foilowing Explanation shall be insrted, namely:- 'Explanation. -Fot lhe purposes ofclause (0, the expression "supplier who is not registered" shall include the supplier who is registered solely for the purpose of deduction of tax under Section 51'.