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Section 12: In the principalAct, after section 168, the following new section shall be inserted, namely

The Arunachal Pradesh Goods and Services Tax ( Amendemnt) Act, 2021State Act of Arunachal Pradesh · Act 8 of 2021

lnserlion of new section 168A in ActT ot 2017 - "Power of Government to extend time limit in special circumstances, Amendment of section 't72.

Amendment of Schedule ll .

Onit Panyang, IAS Com m issioner to the Government of Arunachal Pradesh, Itanagar.

Published and printed by Directorate of Printing, Naharlagun.-2271202'1-DoP-250+Secy.(LA}so+Commr(Law)- I m+Commr(T&E!'1 0G4202'1.

168A. (1) Notwithstanding anything contained in this Act, the Government may, on lhe recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, thisAct in respect of actions which cannot be completed or complied with due to force majeure.

(2) The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act.

Explanation : For the purposes of this section, the expression ,Torce majeure" means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused bynature or otheMise affecting the implementation of any of the provisions of this Act.,,.

1 3. ln the principal Act, in section 1 72, in sub-section (1), in the proviso, for the words "three years", the words "five years" shall be substituted.

14. ln the principalAct, in Schedule ll, in paragraph 4, in sub-paragraph (a) and (b), the words "whether or not for a consideralion,,' wherever they occur, shall be omitted and shall be deemed to have been omitted with effect from the 1st day of July, 201 7.

Where this provision sits

ActThe Arunachal Pradesh Goods and Services Tax ( Amendemnt) Act, 2021
Section12
Marginal noteIn the principalAct, after section 168, the following new section shall be inserted, namely
JurisdictionState of Arunachal Pradesh
StatusIn force as published by the source

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