Vidhi Codex

Bare Act

The Nagaland Goods & Services Tax Act, 2017

Tax2017188 sections

The Nagaland Goods and Services Tax Act, 2017 establishes the legal framework for levying and collecting state tax on the intrastate supply of goods and services in Nagaland. It applies to businesses, traders, service providers, e-commerce platforms, and consumers operating within the state. By standardizing tax administration, registration, and tax credits, the law replaces older state taxes like value-added tax to create a streamlined indirect tax system. It matters because it ensures transparent tax collection, prevents double taxation through input tax credits, simplifies compliance for businesses, and provides vital tax revenue to finance public infrastructure and government services across Nagaland.

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  1. 1. Short title, extent and Commencement.
  2. 2. Definitions
  3. 3. Officers under this Act
  4. 4. Appointment of Officers
  5. 5. Powers of Officers
  6. 6. Authorisation of central tax officers as proper officer in certain circumstances
  7. 7. Scope of Supply
  8. 8. Tax liability on composite and mixed supplies
  9. 9. Levy and collection
  10. 10. Composition Levy
  11. 11. Power to grant exemption from tax
  12. 12. Time of Supply of goods
  13. 13. Time of Supply of services
  14. 14. Change in rate of tax in respect of supply of goods or services
  15. 15. Value of taxable supply
  16. 16. Eligibility and conditions for taking input tax credit
  17. 17. Apportionment of credit and blocked credits
  18. 18. Availability of credit in special circumstances
  19. 19. Taking input tax credit in respect of inputs and capital goods sent for job work
  20. 20. Manner of Distribution of credit by Input Service Distributor
  21. 21. Manner of recovery of credit distributed in excess
  22. 22. Persons liable for registration
  23. 23. Persons not liable for Registration.
  24. 24. Compulsory registration in certain cases.
  25. 25. Procedure for registration
  26. 26. Deemed registration
  27. 27. Special provisions relating to casual taxable person and non-resident taxable person.
  28. 28. Amendment of registration
  29. 29. Cancellation of registration
  30. 30. Revocation of cancellation of registration
  31. 31. Tax Invoice
  32. 32. Prohibition of unauthorized collection of tax
  33. 33. Amount of tax to be indicated in tax invoice and other documents
  34. 34. Credit and debit notes
  35. 35. Accounts and other records
  36. 36. Period of retention of accounts
  37. 37. Furnishing details of outward supplies
  38. 38. Furnishing details of inward supplies
  39. 39. Furnishing of returns
  40. 40. First return
  41. 41. Claim of input tax credit and provisional Acceptance
  42. 42. Matching reversal and reclaim of input tax credit
  43. 43. Matching, reversal and reclaim of reduction in output tax liability
  44. 44. Annual return.
  45. 45. Final return.
  46. 46. Notice to return Defaulters.
  47. 47. Levy of late fee
  48. 48. Goods and services tax practitioners.
  49. 49. Payment of tax, interest, penalty and other Amount
  50. 50. Interest on delayed payment of tax
  51. 51. Tax deduction at Source.
  52. 52. Collection of tax at source
  53. 53. Transfer of input tax credit
  54. 54. Refund of tax
  55. 55. Refund in certain cases.
  56. 56. Interest on delayed refunds
  57. 57. Consumer Welfare Fund
  58. 58. Utilization of Fund
  59. 59. Self-Assessment
  60. 60. Provisional Assessment
  61. 61. Scrutiny of Returns
  62. 62. Assessment of non-filers of returns
  63. 63. Assessment of unregistered persons
  64. 64. Summary assessment in certain special cases
  65. 65. Audit by tax authorities
  66. 66. Special Audit
  67. 67. Power of Inspection, search and seizure
  68. 68. Inspection of goods in movement
  69. 69. Power to Arrest
  70. 70. Power to summon persons to give evidence and produce documents.
  71. 71. Access to business premises
  72. 72. Officers to assist proper officers
  73. 73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of Facts.
  74. 74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful misstatement of facts.
  75. 75. General provisions relating to determination of tax
  76. 76. Tax collected but not paid to Government
  77. 77. Tax wrongfully collected and paid to central Government or State Government.
  78. 78. Initiation of recovery proceedings.
  79. 79. Recovery of Tax.
  80. 80. Payment of tax and other amount in instalments.
  81. 81. Transfer of property to be void in certain cases.
  82. 82. Tax to be first charge on property.
  83. 83. Provisional attachment to protect revenue in certain cases.
  84. 84. Continuation and validation of certain recovery proceedings.
  85. 85. Liability in case of transfer of business.
  86. 86. Liability of agent and principal.
  87. 87. Liability in case of amalgamation or merger of companies.
  88. 88. Liability in case of company in liquidation.
  89. 89. Liability of directors of private company
  90. 90. Liability of partners of firm to pay tax
  91. 91. Liability of guardians trustees etc.
  92. 92. Liability of Court of Wards, etc.
  93. 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.
  94. 94. Liability in other cases.
  95. 95. Definitions.
  96. 96. Constitution of Authority for Advance Ruling.
  97. 97. Application for advance ruling.
  98. 98. Procedure on receipt of application.
  99. 99. Constitution of Appellate Authority for Advance Ruling.
  100. 100. Appeal to the Appellate Authority
  101. 101. Orders of Appellate Authority.
  102. 102. Rectification of advance ruling
  103. 103. Applicability of advance ruling.
  104. 104. Advance ruling to be void in certain circumstances.
  105. 105. Powers of Authority and Appellate Authority.
  106. 106. Procedure of Authority And Appellate Authority.
  107. 107. Appeals to Appellate Authority.
  108. 108. Powers of Revisional Authority
  109. 109. Appellate Tribunal
  110. 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of services, etc.
  111. 111. Procedure before Appellate Tribunal.
  112. 112. Appeals to Appellate Tribunal.
  113. 113. Orders of Appellate Tribunal.
  114. 114. Financial and administrative powers of State President.
  115. 115. Interest on refund of amount paid for admission of appeal.
  116. 116. Appearance by authorised representative
  117. 117. Appeal to High Court
  118. 118. Appeal to Supreme Court.
  119. 119. Sums due to be paid notwithstanding appeal, etc.
  120. 120. Appeal not to be filed in certain cases.
  121. 121. Non appealable decisions and orders
  122. 122. Penalty for Certain offences.
  123. 123. Penalty for failure to furnish information return.
  124. 124. Fine for failure to furnish statistics.
  125. 125. General penalty
  126. 126. General disciplines related to penalty.
  127. 127. Power to impose penalty in certain cases.
  128. 128. Power to waive penalty or fee or bath
  129. 129. Detention, seizure and release of goods and conveyances
  130. 130. Confiscation of goods or conveyances and levy of penalty
  131. 131. confiscation made or penalty not to interfere with other punishment
  132. 132. Punishment for certain offences
  133. 133. Liability of officers and certain other persons
  134. 134. Cognizance of offences.
  135. 135. Presumption of culpable mental state
  136. 136. Relevancy of statements under certain circumstances.
  137. 137. Offences by Companies
  138. 138. Compounding of offences.
  139. 139. Migration of existing taxpayers.
  140. 140. Transitional arrangements for input tax credit.
  141. 141. Transitional provisions relating to Job work
  142. 142. Miscellaneous transitional provisions.
  143. 143. Job work Procedure.
  144. 144. Presumption as to documents in certain cases.
  145. 145. Admissibility of micro films, facsimile copies of documents and computer printouts as document and as evidence.
  146. 146. Common Portal
  147. 147. Deemed Exports.
  148. 148. Special procedure for certain processes.
  149. 149. Goods and service tax compliance rating.
  150. 150. Obligation to Furnish Information return
  151. 151. Power to collect statistics.
  152. 152. Bar on disclosure of information
  153. 153. Taking assistance from expert
  154. 154. Power to take samples.
  155. 155. Burden of proof
  156. 156. Persons deemed to be public servants
  157. 157. Protection of action taken under this Act.
  158. 158. Disclosure of information by a public servant.
  159. 159. Publication of information in respect of persons in certain cases.
  160. 160. Assessment Proceedings etc. not to be invalid on certain grounds.
  161. 161. Rectification of errors apparent on the face of record.
  162. 162. Bar on Jurisdiction of civil Courts.
  163. 163. Levy of fee.
  164. 164. Power of Government to make rules.
  165. 165. Power to make regulations.
  166. 166. Laying of rules, regulations and notifications.
  167. 167. Delegation of powers.
  168. 168. Power to issue instructions or directions.
  169. 169. Service of notice in certain circumstances.
  170. 170. Rounding off of tax etc.
  171. 171. Anti-profiteering Measure.
  172. 172. Removal of difficulties.
  173. 173. Amendment of certain Acts.
  174. 174. Repeal and saving.
  175. 2(112). turnover in State or turnover in Union territory
  176. 2(113). usual place of residence
  177. 2(114). Union territory
  178. 2(115). Union territory tax
  179. 2(116). Union Territory Goods and Services Tax Act
  180. 2(117). valid return
  181. 2(118). voucher
  182. 2(119). works contract
  183. 2(120). words and expressions used
  184. 29(1)(b)-(c), (2)-(6). Cancellation of registration
  185. 54(13). Refund in certain cases
  186. 54(14). Refund in certain cases
  187. 88(2). Liability in case of Company in liquidation
  188. 108(6). Revisional Authority

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