AMENDMENT TO THE NOTIFICATION OF FINANCE DEPARTMENT

In exercise of the powers conferred by section 128 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, has made the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV- 3/GST/l/08(PM)/20 dated 29th December 2017, namely:-

In the said notification, after the fifth proviso, the following proviso shall be inserted, namely:-

“Provided also that the late fee payable for delay in furnishing of FORM GSTR-4 for the Financial Year 2021 - 22 under section 47 of the said Act shall stand waived for the period from the 1st day of May 2022 till the 30th day of June 2022”.

                                                                                               (DIPR)