Section 6: In section 50 of the Nagaland Goods and Services Tax Act, in sub-section (1). for the proviso, the following proviso shall be substituted and shall be deemed to have been substituted with effect from the i' day of July…
The Nagaland Goods and Services Tax ( 5th Amendment) Act, 2021State Act of Nagaland · Act 3 of 2021
"Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, shall be payable on that portion of the tax which is paid by debiting the electronic cash ledger.".
7. In Section 74 of the Nagaland Goods and Services Tax Act in
Explanation I, in clause (ii), for the words and figures 'Sections 122, 125, 129 & 130", the words and figures 'Sections 122 and 125" shall be substituted.
Amendment of Section 35.
Substitution of New Section for Section 44.
31, January, 2022 The Nagaland Gazette, Part-V 17 Amendment of Section 75.
In section 50 of the Nagaland Goods and Services Tax Act, in sub-section (1). for the proviso, the following proviso shall be substituted and shall be deemed to have been substituted with effect from the i' day of July 2017, namely
Jurisdiction
State of Nagaland
Status
In force as published by the source
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