Registered person who did not opt for composition levy - FIN/REV-3/GST/1/08 (Pt-1)/107 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F. NO. FIN/REV-3/GST/1/08 (Pt-1)/107 Dated: 28th November 2017 NOTIFICATION In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act) and in supercession of notification F. No. FIN/REV-3/GST/1/08(Pt-1)/49, dated the 26th October, 2017, except as respects things done or omitted to be done before such supercession, the State Government, on the recommendations of the Council, hereby notifies the registered person who did not opt for the composition levy under section 10 of the said Act as the class of persons who shall pay the state tax on the outward supply of goods at the time of supply as specified in clause (a) of sub-section (2) of section 12 of the said Act including in the situations attracting the provisions of section 14 of the said Act, and shall accordingly furnish the details and returns as mentioned in Chapter IX of the said Act and the rules made thereunder and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act. (Taliremba) Officer on Special Duty (Finance)