Section 2: In the existing clause (114) of section 2 of the Nagaland Goods and Services Tax Act 201.7, hereinafter referred to as the principal Act, for clauses (c) and (d), the following clauses shall he substituted, mrniely
The Nagaland Goods and Services Tax (4th Amendment) Act, 2020State Act of Nagaland · Act 2 of 2021
(c) Dadra and Nagar Haveli and Daman and Diu:
(d) Ladakh;".
3. In section 10 of the principal Act, in sub-section (2). in clauses (b). (C) and (d), after the words 'of goods", the words or services" shall he inserted.
4. In section 16 of' the principal Act, in sub-section (4). the words "invoice relating to such" shall be omitted.
Amendment Section 29.
of 5. In section 29 of the principal Act, in sub-section (1), for clause (c he following clause shall he substituted, namely:— "(c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section (3) of section 25:'.
3 The Nagaland Gazette, Part-V 30 , April, 2021 Amendment of Section 30.
In the existing clause (114) of section 2 of the Nagaland Goods and Services Tax Act 201.7, hereinafter referred to as the principal Act, for clauses (c) and (d), the following clauses shall he substituted, mrniely
Jurisdiction
State of Nagaland
Status
In force as published by the source
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