The Arunachal Pradesh Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 31, Vol. XXXIII, Naharlagun, Friday, January 16, 2026, Pausa 26, 1947 (Saka)

GOVERNMENT OF ARUNACHAL PRADESH

DEPARTMENT OF TAX, EXCISE AND NARCOTICS

ITANAGAR

————

Notification No. 11/2025 - State Tax

The 27th March, 2025

No. T-E-18012/7/2022.— In exercise of the powers conferred by Section 164 of the Arunachal Pradesh

Goods and Services Tax Act, 2017 (7 of 2017),the State Government, on the recommendations of the

Council,hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services Tax

Rules, 2017, namely :-

1.

(1)

These rules may be called the Arunachal Pradesh Goods and Services Tax (Second Amendment)

Rules, 2025.

(2) They shall come into force on the date of their publication in the Official Gazette.

2.

In the Arunachal Pradesh Goods and Services Tax Rules, 2017,-

(a)

in rule 164,-

(i)

in sub-rule (4),after the words “after payment of the full amount of tax”, the words “related to

period mentioned in the said sub-section and” shall be inserted.

(ii)

after sub-rule (4), the following Explanation shall be inserted, namely :-

“Explanation, - No refund shall be available for any tax, interest and penalty, which has already been

discharged for the entire period, prior to the commencement of the Arunachal Pradesh Goods and

Services Tax (Second Amendment) Rules, 2025, in cases where a notice or statement or order

mentioned in sub-section (1) of Section 128A, includes a demand of tax, partially for the period

mentioned in the said sub-section and partially for a period other than mentioned in the said

sub-section”.

(b) in rule 164, in sub-rule 7, after the first proviso, the following proviso shall be inserted, namely: -

“Provided further that where the notice or statement or order mentioned in sub-section (1) of Section 128 A

of the Act includes demand of tax, partially for the period mentioned in the said sub-section and

partially for the period other than that mentioned in the said sub-section, the applicant instead of

withdrawing the appeal, shall intimate the appellate authority or Appellate Tribunal that he does not

wish to pursue the appeal for the period mentioned in the said sub-section and the relevant authority

shall, after taking note of the said request, pass such order for the period other than that mentioned

in the said sub-section, as he thinks just and proper.

Explanation,- For the removal of doubt, it is clarified that the appeal application shall be deemed to

have been withdrawn to the extent of the said intimation for the period from the 1st July, 2017 to the

31st March, 2020 or part thereof, for the purpose of sub-clause (3) of Section 128A.”

Y. W. Ringu, IAS

Commissioner (Finance/Tax, Excise & Narcotics),

Government of Arunachal Pradesh,

Itanagar.

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Published and printed by Directorate of Printing and Stationery, Naharlagun—43/2026-DoP-250+Commissioner (T, E & N)-50-1-2026.

Note :

The principal rules were published in the Gazette of Arunachal Pradesh, Extraordinary, No. 281, Vol. XXIV,

Naharlagun, Monday, August 7, 2017, vide No. GST/23/2017, dated the 19th July, 2017 and was last

amended, vide number T-E-18012/7/2022, dated the 23rd January, 2025.