Section 6: In section 30 ol' the principal Act, in sub-section (1), for the proviso, the following proviso shalt be substituted. namely

The Nagaland Goods and Services Tax (4th Amendment) Act, 2020State Act of Nagaland · Act 2 of 2021

"Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing. he extended,—

(a) by the Additional Commissioner or the Joint Commissioner, as the case may be. for a period not exceeding thirty days:

(b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).".

Where this provision sits

Act	The Nagaland Goods and Services Tax (4th Amendment) Act, 2020
Section	6
Marginal note	In section 30 ol' the principal Act, in sub-section (1), for the proviso, the following proviso shalt be substituted. namely
Jurisdiction	State of Nagaland
Status	In force as published by the source

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