Circular dated 28th January,2021 regarding supplies and work contracts to contractors who wre not registered in Nagaland - GST - States - FIN/REV-3/GST/1/08 (Pt-1) (Vol-1)/36

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) No. FIN/REV-3/GST/1/08 (Pt-1)(VoI.1)/36 Dated 28 th January 2021 CIRCULAR It has been noticed that some Government Departments continue to award supply orders and works contract to suppliers and contractors who are not registered in our State. The consequences of awarding such supply orders and contracts to persons in other States results n loss of Government revenue due to erroneous filing of Returns or non-disclosure of the transactions by such taxpayers while filing their GST Returns in their State of registration. Therefore, in the interest of safeguarding and securing the revenue of the State, all the Government Departments and Establishments in the State are hereby directed not to award any supply orders including works contract unless the supplier or the contractor possess a valid GSTIN obtained under Section 25(1) of the NGST Act, 2017. Further, all the Government Departments and Establishments are directed to withhold release of further payments to the existing suppliers and contractors till such time a valid GSTIN under NGST Act, 2017 is obtained and produced before the Drawing and Disbursing Officer. Explanation: Valid GSTIN issued under NGST Act. 2017 shall have 15 digits Registration Number starting from number 13. Example - 13XXXXXXXXXXXXX. The validity and genuineness of the GSTIN can be verified from the GST Portal://www.gst.gov.in Sd/ - (Sentiyanger Imchen) Addl. Chief Secretary and Finance Commissioner