(a) refunded to the person within one month after the date on which the return was furnished or claim was made for the refund; or
(b) carried forward to the next tax period as a tax credit in that period.
(a) a registered dealer has sold goods to an unregistered person; and
(b) the price charged for the goods includes an amount of tax payable under this Act;
(c) the dealer is seeking the refund of this amount or to apply this amount under sub-section (3)(b); no amount shall be refunded to the dealer or may be applied by the dealer under sub-section (3Xb) unless the Commissioner is satisfied that the dealer has 'refunded the amount to the purchaser.
(a) a registered dealer has sold goods to another registered dealer;or
(b) the price charged for the goods is expressed not to include an amount of tax payable under this Act; the amount may be refunded to the seller or may be applied by the dealer under sub-section (3)(b) without the dealer being required to refund an amount to the purchaser.
Section 40 • Arunachal Pradesh Goods Tax Act, 2005
40. Refunds.
arunachal-pradesh-goods-tax-act-2005-sec-40.json
•
Section 40
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"act_title": "Arunachal Pradesh Goods Tax Act, 2005",
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"number": "40",
"title": "40. Refunds.",
"chapter": null,
"content": "(a) refunded to the person within one month after the date on which the return was furnished or claim was made for the refund; or\n(b) carried forward to the next tax period as a tax credit in that period.\n(a) a registered dealer has sold goods to an unregistered person; and\n(b) the price charged for the goods includes an amount of tax payable under this Act;\n(c) the dealer is seeking the refund of this amount or to apply this amount under sub-section (3)(b); no amount shall be refunded to the dealer or may be applied by the dealer under sub-section (3Xb) unless the Commissioner is satisfied that the dealer has 'refunded the amount to the purchaser.\n(a) a registered dealer has sold goods to another registered dealer;or\n(b) the price charged for the goods is expressed not to include an amount of tax payable under this Act; the amount may be refunded to the seller or may be applied by the dealer under sub-section (3)(b) without the dealer being required to refund an amount to the purchaser.",
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