Amendment of section 29

In section 29 of the Nagaland Goods and Services Tax Act, in sub-section (2)- (a) in clause (b), for the words "returns for three consecutive tax periods", the words "the return for a financial year beyond three months from the due date of furnishing the said return" shall be substituted; (b) in clause (c), for the words "a continuous period of six months", the words "such continuous tax period as may be prescribed" shall be substituted.