Vidhi Codex

The Nagaland Goods and Services Tax (4th Amendment) Ordinance, 2020

The Nagaland Goods and Services Tax (4th Amendment) Ordinance, 2020

Tax202011 sections

This ordinance amends the Nagaland Goods and Services Tax Act to update tax rules and improve compliance. It adds specific Union Territories to the list of places covered by the tax and modifies regulations regarding tax invoices, registration cancellations, and the time allowed to file appeals. Crucially, it strengthens enforcement by imposing penalties on individuals who benefit from or cause tax evasion, ensuring that those who retain the gains of illegal transactions are held legally responsible. These changes aim to bring uniformity in tax application and close loopholes in the current system.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 2. Amendment of Section 2
  3. 3. Amendment of Section 10
  4. 4. Amendment of Section 16
  5. 5. Amendment of Section 29
  6. 6. Amendment of Section 30
  7. 7. Amendment of Section 31
  8. 8. Amendment of Section 51
  9. 9. Amendment of Section 122
  10. 10. Amendment of Section 132
  11. 12. Amendment of Section 172

PDF: pending for this language.