Seeks to amend Notification No. FIN/REV-3/GST/1/08(Pt-1) “N” dated the 30th June 2017 - FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/221 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F. NO. FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/221 Dated: 9 th May 2023 NOTIFICATION In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F. NO. FIN/REV-3/GST/1/08(Pt-1) N dated the 30 th June 2017, namely:- In the said notification, in the Table, against serial number 9, in item (iii), in sub-item (b), in the entries under column (5), in condition (2), after the second proviso, the following provisos shall be inserted, namely:- Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31 st May 2023: Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining registration whichever is later. . (Taliremba) Commissioner Secretary