Amendment of section 50

In section 50 of the Nagaland Goods and Services Tax Act, in sub-section (1), the following proviso shall be inserted, namely:— 'Provided that the interest on tax payable in respect of supplies made during a lax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedingsurtdcr section 73 or section 74 in respect of the said period, shall be levied on that portion of the lax that is paid by debiting the electronic cash ledger.".