The Nagaland Goods and Services Tax (Ninth Amendment) Act, 2024

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The Nagaland Goods and Services Tax (Ninth Amendment) Act, 2024 updates state tax laws governing business operations and tax credit distribution across Nagaland. It applies to businesses operating in Nagaland, specifically multi-office enterprises sharing input services and manufacturers using machinery subject to special tracking rules. The law mandates that corporate offices receiving invoices for shared services register as Input Service Distributors to properly pass tax credits to their distinct branches. Additionally, it imposes strict penalties, including a fine of one lakh rupees per machine and potential equipment seizure, for manufacturers failing to register notified machinery. This ensures transparent tax credit allocation and curbs tax evasion in manufacturing.

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1. Short title and commencement
2. Amendment of section 2
3. Substitution of Section 20
4. Insertion of New Section 122A

PDF: pending for this language.