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Section 8: In section 75 of the Nagaland Goods and Services Tax Act in sub-section (12). the following Explanation shall be inserted, namely

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

'Explanallon.—For the purposes of this sub-section, the expression "self-assessed tax" shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39.'

Where this provision sits

ActThe Nagaland Goods and Services Tax ( 5th Amendment) Act, 2021
Section8
Marginal noteIn section 75 of the Nagaland Goods and Services Tax Act in sub-section (12). the following Explanation shall be inserted, namely
JurisdictionState of Nagaland
StatusIn force as published by the source

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