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The NAGALAND GOODS AND SERVICES TAX ( 5th AMENDMENT) ACT, 2021

Tax202115 sections

The Nagaland Goods and Services Tax (Fifth Amendment) Act, 2021, is a legislative update to the state’s existing GST framework. It does not create a new tax system but modifies the 2017 Act to align with national standards. For the ordinary citizen or business owner, this Act changes how annual returns are filed, how input tax credits are claimed, and how authorities handle the detention of goods during transit. It clarifies rules regarding transactions between members and their organizations and updates penalty structures for tax violations. Essentially, it streamlines compliance procedures and clarifies the powers of tax officers to ensure consistent revenue collection.

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  1. 1. Short title and commencement.
  2. 2. Amendment of Section 7.
  3. 3. Amendment of Section 16.
  4. 4. Amendment of Section 35.
  5. 5. Substitution of New Section for Section 44.
  6. 6. Amendment of Section 50.
  7. 7. Amendment of Section 74.
  8. 8. Amendment of Section 75.
  9. 9. Amendment of Section 83.
  10. 10. Amendment of Section 107.
  11. 11. Amendment of Section 129.
  12. 12. Amendment of Section 130.
  13. 13. Substitution of New Section for Section 151.
  14. 14. Amendment of Section 152.
  15. 15. Amendment to Schedule II.

PDF: pending for this language.