The Government of Arunachal Pradesh on February 04, 2026, issued notification for Enforcement of Provisions under Arunachal Pradesh Goods and Services Tax Act, 2025.
The Government of Arunachal Pradesh has issued this notification to bring specific provisions of the Arunachal Pradesh Goods and Services Tax Act, 2025 into force on different dates, under the powers conferred by the Act.
As per the notification:
Sections 7, 32, 39, and 41 of the Act will come into force from the date of publication of this notification in the Official Gazette.
Sections 3 to 6, 8, 10 to 31, 33 to 34, 36 to 38, and 40 will be deemed effective retrospectively from November 1, 2024.
This phased implementation ensures a structured rollout of the GST framework in the state, enabling administrative preparedness and compliance alignment.
Overall Effect:
The notification operationalizes key provisions of the Arunachal Pradesh GST Act, 2025, thereby facilitating the implementation of the GST regime in the state with both retrospective and prospective effect.
[Notification No. T-E-18012/7/2022]
