Section 21

{
    "act_title": "THE ARUANCHAL PRADESH GOODS AND SERVICES TAX (AMENDMENT) ACT, 2020",
    "act_slug": "the-aruanchal-pradesh-goods-and-services-tax-amendment-act-2020",
    "section_label": "Section",
    "section": {
        "number": "21",
        "title": "Section 21",
        "chapter": null,
        "content": "In the Principal Act, in section 171, after sub-section (3), the following new sub-section shall be inserted, namely:\n\"(3A) Where the Authority referred to in sub-section (2), after holding examination as required under the said sub-section comes to the conclusion that any registered person has profiteered under sub-section (1), such person shall be liable to pay penalty equivalent to ten per cent of the amount so profiteered:",
        "footnote": "",
        "is_definition": false,
        "sort_order": 530
    },
    "prev_section": "20",
    "next_section": "21"
}