"(2) Notwithstanding anything to the contrary contained in sub-section (1) of section 22 or section 24, the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, specify the category of persons who may be exempted from obtaining registration under this Act.".
5. In section 30 of the Nagaland Goods and Services Tax Act, in sub-section (1), - i. for the words "the prescribed manner within thirty 302 The Nagaland Gazette, Part-V February 29, 2024 days from the date of service of the cancellation order:", the words "such manner, within such time and subject to such conditions and restrictions, as may be prescribed" shall be substituted;
ii, the proviso shall be omitted.
Amendment 6. In section 37 of the Nagaland Goods and Services Tax Act, of section 37 atier sub-section (4), the following sub-section shall be inserted, namely: - 15) A registered person shall not be allowed to furnish the details of outward supplies under sub-section (1) for a tax period after the expiry of a period of three years from the due date of furnishing the said details
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish the details of outward supplies for a tax period under sub-section (1). even after the expiry of the said period of three years from the due date of furnishing the said details".
Amendment of section 39 In section 39 of the Nagaland Goods and Services Tax Act, after sub-section (10), the following sub-section shall be inserted, namely: - "(ii) A registered person shaH not be alloved to furnish a return for a tax period after the expiry of a period of three years from the due date of furnishing the said return:
Provided that the Government may, on the recommendations of the Council, by notification, subject to such conditions and restrictions as may be specified therein.
allow a registered person or a class of registered persons to furnish the return for a tax period, even after the expiry of the said period of three years from the due date of furnishing the said return".
Amendment of section 44