Seeks to amend Notification No. FIN/REV-3/GST/1/08(Pt-l)(Vol.1)/114 dated the 29th March 2019 - FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/72 - Nagaland SGST

GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08(Pt-1)(Vol.II)/72 Dated: 2 nd June 2021 NOTIFICATION In exercise of the powers conferred by section 148 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-3/GST/1/08(Pt-l)(Vol.1)/114 dated the 29th March 2019 In the said notification, in the first paragraph,- (a) for the words in whose case the liability to , the words who shall shall be substituted; (b) for the words shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier , the words in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls shall be substituted. 2. This notification shall come into force with effect from the 2nd day of June, 2021. (Taliremba) Officer on Special Duty (Finance)