Amendment in Notification F.No.FIN/REV-3/GST/1/08 (Pt-1) (Vol.1)/103, dated the 03rd April 2020 - F.NO.FIN/REV-3/GST/1/08 (Pt-1) (Vol.II)/124 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1) (Vol.II)/124 Dated: 5 th May 2020 NOTIFICATION In exercise of the powers conferred by section 168A of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 7), and section 21 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the State Government, on the recommendations of the Council. hereby makes the following amendment in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) (Vol.1)/103, dated the 03 rd April 2020, namely :- In the said notification, in the first paragraph, in clause (ii), the following proviso shall be inserted, namely :- Provided that where an e-way bill has been generated under rule 138 of the Nagaland Goods and Services Tax Rules, 2017 on or before the 24 th day of March 2020 and its period of validity expires during the period 20th day of March 2020 to the 15 th day of April 2020 the validity period of such e-way bill shall be deemed to have been extended till the 31 st day of May 2020. . (Taliremba) Officer on Special Duty (Finance)