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Section 20: In section 49 of the principal Act

The Nagaland Goods and Services Tax (Amendment) Act, 2018State Act of Nagaland · Act 6 of 2018

Amimdrrai of section 44 is (a) in sub-section (2), for the word and figures "section 41", the words, figures and letter 'section 41 or section 43k" shall be substituted;

(b) in sub-section (5).— (I) in clause (e). the foltosing proviso shall be inserted, namely:— "Provided that the input tax credit on account of State tax shall be utilised towards pa ment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax:':

in clause (d). the follov. ng proviso shall be inserted. namely:— "Proided that the input sax credit on account of Union territory tax 25 shalt be utilised rcards pa mcnt of integrated tax only where the balance of the input tax credit on account of central tax is not available for paiTlent of integrated tax:"

Where this provision sits

ActThe Nagaland Goods and Services Tax (Amendment) Act, 2018
Section20
Marginal noteIn section 49 of the principal Act
JurisdictionState of Nagaland
StatusIn force as published by the source

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