The Nagaland Goods and Services Tax (Amendment) Act, 2019
The Nagaland Goods and Services Tax (Amendment) Act, 2019
This law amends Nagaland's state tax framework to streamline business compliance and strengthen administrative controls under the Goods and Services Tax system. It applies to registered businesses, service providers, and tax authorities across Nagaland. Key provisions simplify composition schemes for small vendors, raise registration thresholds, and make Aadhaar authentication mandatory for tax registrations. It enables taxpayers to transfer funds across different digital tax accounts, allows authorities to mandate electronic payment options for customers, and penalizes businesses that fail to pass on tax reduction benefits to consumers. Overall, these updates reduce compliance burdens for small traders while boosting transparency and preventing tax fraud.
- 1. Short title and commencement
- 2. Amendment of section 2
- 3. Amendment of section 10
- 4. Amendment Of section 22
- 5. Amcndncnt of section 25
- 6. Insertion of new section 3 1 A - Facilky of digital payment to recipient
- 7. Amendment of section 39
- 8. Amendment of section 44
- 9. Amendment of Section 49
- 10. Amendment of section 50
- 11. Amendment of section 52
- 12. Insertion of new section 53A - Transfer of certain amount
- 13. Amendment of section 54
- 14. Amendment cf section 95
- 15. Insertion of new section 101A, 101B & 101C
- 16. Amendment of section 102
- 17. Amendment of section 103
- 18. Amendment of section 104
- 19. Amendment of section 105
- 20. Amendment of section 106
- 21. Amendment of secon 171
PDF: pending for this language.