Section 5: ln the principal Act, in section 29, in sub-section (1), for clause (c), the following clause shall be substituted, namely
The Arunachal Pradesh Goods and Services Tax ( Amendemnt) Act, 2021State Act of Arunachal Pradesh · Act 8 of 2021
Shorttitle and commencG- ment.
Amendment of section 2.
Amendment of section 10.
Amendment of section 16.
Amendment of section 29.
The Arunachal Pradesh Gazette 2 The Arunachal Pradesh Extraordinary Gazette, Aptil 29, 2021 Amendment of section 30.
Amendment of section 31.
Amendment of section 51.
Amendment of section 122.
Amendment of section 132.
Amendment of section 140.
"(c) the taxable person is no longer llable to be registered under section 22 or seclion 24 or intends to opt out of the registration voluntarily made under sub-section (3) of section 25:".
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