Dimapur June 23 (EMN): The Nagaland Goods and Services Act 2017 will come into force from Saturday, June 24, according to a notification from the Finance Commissioner of Nagaland. The notification was dated at June 22, 2017.
The order has indicated that the provisions of sections 1,2, 3,4, 5, 10, 22, 23, 24, 2.5, 26, 27, 28, 29, 30, 139, 146 and 164 of said Act shall come into force from said date.
Another notification from the Finance Commissioner also stated that the under sub-section (3) of section 9 of the Nagaland GST Act, persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both as the category of persons exempted from obtaining registration under GST.
The Finance Commissioner also notified that www.gst.gov.in will from now on be the portal to facilitate registration of GST; payment of tax, furnishing of returns computation and settlement of integrated tax and electronic way bill.
