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Section 3: In section 16 of the Nagaland Goods and Services Tax Ac(, in subsection (2), after clause (a), the following clause shall be inserted, namely

The Nagaland Goods and Services Tax ( 5th Amendment) Act, 2021State Act of Nagaland · Act 3 of 2021

"(aa) the details of the invoice or debit note referred to in clause

(a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under section 37;"

16 The Nagaland Gazette, Part-V 31, January, 2022 Amendment of Section 50.

Amendment of Section 74.

4. In Section 35 of the Nagaland Goods and Services Tax Act, subsection (5) shall be omitted

Where this provision sits

ActThe Nagaland Goods and Services Tax ( 5th Amendment) Act, 2021
Section3
Marginal noteIn section 16 of the Nagaland Goods and Services Tax Ac(, in subsection (2), after clause (a), the following clause shall be inserted, namely
JurisdictionState of Nagaland
StatusIn force as published by the source

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