Section 13(4) in Arunachal Pradesh Goods Tax Act, 2005
(4)Where an amount is paid or received prior to the notified date in respect of a sale or purchase occurring after the notified date, and the person calculates his turnover or turnover of purchases based on amounts paid and received, the amount shall be treated as forming part of the person's turnover or turnover of purchases in the tax period in which the sale occurs.
