The Nagaland Goods and Services Tax (Seventh Amendment) Act, 2023
The Nagaland Goods and Services Tax (Seventh Amendment) Act, 2023
This Act amends Nagaland state GST provisions to update tax administration and compliance rules for businesses, taxpayers, and e-commerce operators across the state. It introduces a strict three-year time limit for filing various tax returns and statements, clarifies rules around input tax credit regarding corporate social responsibility activities, and allows tax data sharing on the common portal with consent. Additionally, it establishes penalties for e-commerce platforms facilitating unauthorized sales, simplifies tax tribunal appeal structures, and decriminalizes certain minor offences while adjusting compounding fees. These changes matter because they streamline tax compliance, improve revenue enforcement, and align state tax laws with national GST standards.
- 1. Short title, extend and commencement
- 2. Amendment of section 10
- 3. Amendment of section 16 and 17
- 4. Amendment of section 23
- 5. Amendment of section 30
- 6. Amendment of section 37
- 7. Amendment of section 39
- 8. Amendment of section 44
- 9. Amendment of section 52
- 10. Amendment of section 54
- 11. Amendment of section 56
- 12. Amendment of section 62
- 13. Substitution of Section 109
- 14. Omission of Section 110 and 114
- 15. Amendment of section 117
- 16. Amendment of section 118
- 17. Amendment of section 119
- 18. Amendment of section 122
- 19. Amendment of section 132
- 20. Amendment of section 138
- 21. Insertion of new section 158A
- 22. Retrospective exemption to certain activities and transactions in Schedule III to the Nagaland Goods and Services Tax Act
PDF: pending for this language.