IU1strnhiou Ni'. NFIRN -646
" '1 'l'I%F NA(.•LANI) EX FItAORfllNMtV
r)11N/'V1'(1S111/0H(i'_l tI)/2'1 DatedKohIinti, 22" l)ecernber 2020.
tite N a1tnd (4)o(Is uitl cuj 1c (Einirflt ,, idm'nl)
OrdiflftflCC% 2020.
(lagahtuiJ 01 diliaiwv Nt), H til 2020) Pronmigisted by the OUVCIUOI c Ntigdand jn tile Seventy-First year 01'1111
Republic of India An
Cud mince to linTher amend the aland Ooods ntcI services ThX Act. 20 I 7(Act No-4 of
2() I
7) to I urponuC 111C aineiidments nuide to the COST Act, 2017 to bring unU'orinitY in the application ol thC C(_,S1 atid S(t'd Acts.
Whereas. the I egislative Assembly of the State ol' Nagalciild is not in sS5i0fl and
the tiovernor is satisFied that circttmSIafleS exist which reader it
itxssar) for hill to take immediate action.
t)wrefore, in exercise of the powers conIrrec1 by clause (I) of Article 213 of the Constitution oiI ndia. the (ioverni' ot' N;iUIafl(l is pleased to promulgate the t\'dlowing t )idinance. na)iieI
Short title I t I Ilils
(,)rdii1m ma> he ea)kd the Nugatalid
(Iod. atid Sr
and
Tax (Fourth Afl
CilClICflh) ()rdintI'iCC,
2020.
Ct)I i)mflCflCCIflC Ill.
(2
Sa' c a other" i'. provided, the provisions of this ()rdinance shall 111(1 force )11
such date as the State 'Joverument may. by
11(ili fIII
Ifl tI)C ( )1iici ( it/ctiC. appoint:
I)rovideti that different dates may be appointed for dii fcrent prOVi°' ul tIii'. Act
UItd any relereilec in any such provision to the immenceflflh ni this Act shall be eun tc rud as a reference to the coming into ilreC of tliut prue isi011
A inc ad menI
''I Section 2
2. In the x t ing clauSe (114) 01 section 2 oF the Nagaland Goods and 5cr' ccs
Tax Act 2017: herCflaf1er relerred to the principal Act, For eLIuCS (C) and ( U). the
Jullt)WIi1g clauses shall be substituted, nimelv
"( c) 1)adra ud Nagar 1-laveli and l)tmutn and l.)iu
(U) i.duk1i
1
2 The Gazette, 22, December, 202() Amendment
3. in section 10 of the principal Act, in sub-section (2), in clauses (b), (c) of Section 10.
and (d), after the words "of goods" the words "or services" shall be inserted.
Amendment 4. In section 16 of the principal Act, in sub-section (4), the words "invoice of Section 16.
relating to such" shall be omitted.
Amendment 5. In section 29 of the principal Act, in sub-section (1), for clause (c), the of Section 29,
following clause shall be substituted, namely
"(c) the taxable person is no longer liable to be registered under section 22 or section 24 or intends to opt out of the registration voluntarily made under sub-section (3) of section 25:".
"Provided that such period may, on sufficient cause being shown, and for reasons to he recorded in writing, be extended,—
(a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days;
(b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).".
ArtindrneiiI
7. In section 31 of the principal Act, in sub-section (2), for the proviso, D Section 31.
the following proviso shall be substituted, namely:--
"Provided that the Government may, on the recommendations of the Council, by notification,—
(a) specify the categories of services or supplies in respect of which a tax invoice shall be issued, within such time and in such manner as may be prescribed;
(b) subject to the condition mentioned therein, specify the categories of services in respect of which—
(i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or
(ii) tax invoice may not be issued.".
Aincndmeilt 6. In section 30 of the principal Act, in sub-section (1), for the proviso, the ibilowirig proviso shall be substituted, namely—
of Section 30.
2
22, December, 2020
The Nagaland Extra Ordinary Gazette, 3
Amendment 8. In section 51 of the principal Act, -
01 Section 51. (a) for sub-section (3), the following sub-section shall be substituted, namely:—
"(3) A certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribed.".
(b) sub-section (4) shall be omitted,".
Amendment
of Section
122.
9. In section 122 of (he principal Act, alter sub-section (1), the following sub-section shall be. inserted, namely:—
"(1A) Any person who retains the benefit of a transaction covered tinder clauses (i), (ii), (vii) or clause (ix) of sub-section (1) and at whose instance such transaction is conducted, shall be liable to a penalty of an amount equivalent to the tax evaded or input tax credit availed of or passed on.".
Amendment 10. In section 132 of the principal Act, in sub-section (l), oisection
0) for the words "Whoever commits any of the following offences", the words "Whoever commits, or causes to commit and retain the benefits
132. arising out of, any of the following offenccs" shall be substituted;
(ii) for clause (c), the following clause shall be substituted, namely:—
"(c) avails input tax credit using the invoice or bill referred to in clause (b) or fraudulently avails input tax credit without any invoice or bill:",
(iii) in sub-clause (c), the words ", fraudulently avails input tax credit" shall be omitted.
'niçndinent ii, In section 140 of the.principal Act, with effect from the 1' day of July, )f Section 2017,—
40.
(a) in sub-section (I), after the words "existing law", the words "within such time and" shall be inserted and shall be deemed to have been inserted;
(b) in sub-section (2), after the words "appointed day", the words "within such time and" shall be inserted and shall be deemed to have been inserted;
(C) n sub-section (3), for the words "goods held in stock On the appointed day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may be prescribed, subject to"
shall be substituted and shall be deemed to have been Substituted;
3
The Nagaland Extra Ordinary Gazette, 22, D cembCr,020
_--—
(d) in sub-section (5), for the words "existing law, the words "existing law, within such time and in such manner as may be prescribed" shall he
A.
substituted and shall be deemed to have been substitute-,
(e) in sub-section (6), for the words "goods held in StCJCh on the appointed
day subject to", the words "goods held in stock on the appointed day, within such time and in such manner as may he prescribed subject to"
shall be substituted and shall be deemed to have been substituted; Amendment 12. In section 172 of the principal Act, in sub-sectiOn (1), in the proviso, of Section
for the words "three years", the words "five years" shall be substituted £ 4..
Amendment
of Schedule
II
13. In Schedule U of the principal Act, in paragraph 4, the words
"whether or not for a consideration," at both the places where they occur, shall be omitted and shall be deemed to have been omitted with effect from the i' day of July, 2017.
Sd!-
R.N. RAVI
Governor
• Sd/-
KUANRINLA T. KOZA
Special Secretary to the Government of Nagaland Department of Justice & Law
Kohima 1. Prin and published by the Directorate of Printing & Stationery, Nagaland (Ex-Gazette) No. 80/150+10/ 22-12-2020.
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