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Section 8: Section 44 of the Nagaland Goods and Services Tax Act shall be renumbered as sub-section (1) thereof, and after subsection (1) as so renumbered, the following sub-section shall be inserted, namely

The Nagaland Goods and Services Tax (Seventh Amendment)act, 2023, Act No. 11 of 2023State Act of Nagaland · Act 11 of 2023

"(2) A registered person shall not be allowed to furnish an February 29, 2024 The Nagaland Gazette, Part-V 303 annual return under sub-section (1) for a financial year after ifie expiry of a period of three years from the due date of tirnishing the said annual return:

Provided that the Government may, on the recommendations of the Council, by notification, and subject to such conditions and restrictions as may be specified therein, allow a registered person or a class of registered persons to furnish an annual return for a financial year under sub-section (1), even after the expiry of the said period of three years from the due date of furnishing the said annual return".

Amendment of section 52 Amendment of section 54.

Where this provision sits

ActThe Nagaland Goods and Services Tax (Seventh Amendment)act, 2023, Act No. 11 of 2023
Section8
Marginal noteSection 44 of the Nagaland Goods and Services Tax Act shall be renumbered as sub-section (1) thereof, and after subsection (1) as so renumbered, the following sub-section shall be inserted, namely
JurisdictionState of Nagaland
StatusIn force as published by the source

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