Vidhi Codex

The Nagaland Goods and Services Tax (Fourth Amendment) Act, 2020

The Nagaland Goods and Services Tax (Fourth Amendment) Act, 2020

Tax202011 sections

The Nagaland Goods and Services Tax (Fourth Amendment) Act, 2020 updates Nagaland's state GST law to align with national tax administrative updates. It applies to registered businesses, service providers, tax authorities, and individuals involved in commercial transactions in Nagaland. The Act allows eligible service suppliers to access simplified composition terms, unlinks input tax credit on debit notes from original invoice dates, and permits voluntary cancellation of GST registrations. It also provides extra time for taxpayers to apply for revoking cancellation of their GST registration. Importantly, it tightens anti-evasion rules by imposing direct penalties on masterminds who profit from fake invoice operations.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title and commencement
  3. 2. Amendment of Section 2
  4. 3. Amendment of Section 10
  5. 4. Amendment of Section 16
  6. 5. Amendment of Section 29
  7. 6. Amendment of Section 30
  8. 7. Amendment of Section 31
  9. 9. Amendment of Section 122
  10. 10. Amendment of Section 132
  11. 11. Amendment of Section 140

PDF: pending for this language.