Section 28: In section 143 of the principal Act, in sub-section (1). in clause (b), after the proviso, the following proviso shall be inserted, namely
The Nagaland Goods and Services Tax (Amendment) Act, 2018State Act of Nagaland · Act 6 of 2018
'Provided further that the period ofnc year and three eats may, on sufficient Cause herng shown, be extended by the Comnussmner for a further period not exceeding one year and two years respectively.".
29. In Schedule I of the principal Act., in paragroph 4, for the words "taxable Amesdrnmz person". the word "person" shall be substituted. of Schedule I
30. In Schedule II of the principal Act, in the heading, after the word 'ACTIVITIES", Mnd of the words -OR TRANSACTIONS" shalt be inserted and shall always be deemed to have Schedule 11 to been inserted with effect from tlsc 1st day of July, 2037.
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