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

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DatedKohIinti,

22" l)ecernber 2020. tite N a1tnd (4)o(Is uitl cuj 1c (Einirflt ,, idm'nl) OrdiflftflCC% 2020. (lagahtuiJ 01 diliaiwv Nt), H til 2020) Pronmigisted by the OUVCIUOI c Ntigdand jn tile Seventy-First year 01'1111 Republic of India An Cud mince to linTher amend the aland Ooods ntcI services ThX Act. 20 I 7(Act No-4 of 2() I

7) to I urponuC 111C aineiidments nuide to the COST Act, 2017 to bring unU'orinitY in the application ol thC C(_,S1 atid S(t'd Acts. Whereas. the I egislative Assembly of the State ol' Nagalciild is not in sS5i0fl and the tiovernor is satisFied that circttmSIafleS exist which reader it itxssar) for hill to take immediate action. t)wrefore, in exercise of the powers conIrrec1 by clause (I) of Article 213 of the Constitution oiI ndia. the (ioverni' ot' N;iUIafl(l is pleased to promulgate the t\'dlowing t )idinance. na)iieI Short title I t I

Ilils (,)rdii1m ma> he ea)kd the Nugatalid (Iod. atid Sr and Tax (Fourth A fl CilClICflh) ()rdintI'iCC, 2020. Ct)I i)mflCflCCIflC Ill. (2 Sa' c a other" i'. provided, the provisions of this ()rdinance shall 111(1 force )11 such date as the State 'Joverument may. by 11(ili fIII

Ifl tI)C ( ) 1iici ( it/ctiC. appoint: I)rovideti that different dates may be appointed for dii fcrent prOVi°' ul tIii'. Act UItd any relereilec in any such provision to the immenceflflh ni this Act shall be eun tc rud as a reference to the coming into ilreC of tliut prue isi011 A inc ad men I ''I Section 2

In the existing clause (114) of section 2 of the Nagaland Goods and Services Tax Act, 2017, hereinafter referred to as the principal Act, for clauses (c) and (d), the following clauses shall be substituted, namely:- "(c) Dadra and Nagar Haveli and Daman and Diu; (d) Ladakh".

In section 10 of the principal Act, in sub-section (2), in clauses (b), (c) and (d), after the words "of goods" the words "or services" shall be inserted.

In section 16 of the principal Act, in sub-section (4), the words "invoice relating to such" shall be omitted.

In section 29 of the principal Act, in sub-section (1), for clause (c), the following clause shall be substituted, namely: "(c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section (3) of section 25:".

In section 30 of the principal Act, in sub-section (1), for the proviso, the following proviso shall be substituted, namely: "Provided that such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended,— (a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days; (b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).".

In section 31 of the principal Act, in sub-section (2), for the proviso, the following proviso shall be substituted, namely: "Provided that the Government may, on the recommendations of the Council, by notification,— (a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed; (b) subject to the condition mentioned therein, specify the categories of services in respect of which— (i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or (ii) tax invoice may not be issued.".

In section 51 of the principal Act, - (a) for sub-section (3), the following sub-section shall be substituted, namely: "(3) A certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribed.". (b) sub-section (4) shall be omitted.

In section 122 of the principal Act, after sub-section (1), the following sub-section shall be inserted, namely: "(1A) Any person who retains the benefit of a transaction covered under clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.".

In section 132 of the principal Act, in sub-section (l), (i) for the words "Whoever commits any of the following offences", the words "Whoever commits, or causes to commit and retain the benefits arising out of, any of the following offences" shall be substituted; (ii) for clause (c), the following clause shall be substituted, namely: "(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill:"; (iii) in sub-clause (c), the words ", fraudulently avails input tax credit" shall be omitted.

In section 172 of the principal Act, in sub-section (1), in the proviso, for the words "three years", the words "five years" shall be substituted.