9911796707
TMI BlogAdvisory for issue of tax invoices & GST facts — reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... ate from July 1, 2017, it has become imperative upon all authorities who award contracts or execute agreements for supply of goods or services (including works contract) or both, and make payments for such supply of goods or services or both, to ensure that Government revenue is protected and secured under all circumstances. 2. All concerned may note that GST has subsumed all indirect Central and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s through cross-empowerment under the Acts. (e) Central Goods and Services Tax and State Goods and Services Tax are levied and collected on intra-state taxable supplies where the supplier and place of supply (recipient) are in the same State. (f) The Integrated Goods and Services Tax is levied and collected on inter-state taxable supplies where supplier and place of supply (recipient) are in dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;s State and the consuming (recipient) State like Nagaland, in all probability, will lose the revenue. 4. For consuming States like Nagaland, it is of utmost importance for all concerned to ensure that the tax invoices issued by the suppliers correctly bears the GSTIN, type of tax, State code and address of the recipient so that the tax paid on account of goods or services or both to suppliers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he undertaking prescribed by Commissioner of Taxes, Nagaland vide this office letter No. CT/GST-C/160/2016 dated 11.8.2017 is furnished till further orders. (iii) The Transport Department may take extra care and ensure that no vehicle purchased (Whether by Government departments or individuals of Nagaland) from outside the State are given registration certificate in the State unless the tax invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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