Vidhi Codex

The Nagaland Goods and Services Tax (Amendment) Act, 2018

The Nagaland Goods and Services Tax (Amendment) Act, 2018

Tax201831 sections

This Act amends the state goods and services tax framework in Nagaland to streamline tax administration and compliance. It regulates business registrations, input tax credit eligibility, return filing procedures, composition scheme limits, and tax collection mechanisms on reverse charge supplies. The legislation applies to registered taxpayers, businesses, service providers, and tax authorities operating within the state of Nagaland. It matters because it eases the compliance burden on small businesses by raising turnover thresholds, clarifies rules regarding non-taxable supplies and credit utilization, introduces streamlined return verification processes, and harmonizes Nagaland's tax law with national indirect tax reforms for smoother trade.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Amendment of section 2
  3. 3. Amendment of section 7
  4. 4. Amendment of section 9
  5. 5. Amendment of section 10
  6. 6. Amendment of section 12
  7. 7. Amendment of section 13
  8. 8. Amendment of section 16
  9. 9. Amendment of section 17
  10. 10. Amendment of section 20
  11. 11. Amendment of section 22
  12. 12. Amendment of section 24
  13. 13. Amendment of section 25
  14. 14. Amendment of section 29
  15. 15. Amendment of section 34
  16. 16. Amendment of section 35
  17. 17. Amendment of section 39
  18. 18. Insertion of new section 43A
  19. 19. Amendment of section 48
  20. 20. Amendment of section 49
  21. 21. Insertion of new sections 49A and 49B
  22. 22. Amendment of section 52
  23. 23. Amendment of section 54
  24. 24. Amendment of section 79
  25. 25. Amendment of section 107
  26. 26. Amendment of section 112
  27. 27. Amendment of section 129
  28. 28. Amendment of section 143
  29. 29. Amendment of Schedule I
  30. 30. Amendment of Schedule II
  31. 31. Amendment of Schedule III

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